Okla. Stat. tit. 68, § 68-247

insufficient information to determine correctness of tax liability -

Purpose.

Any taxpayer who files a purported state tax return or report

that does not contain sufficient information to determine the

correctness of the reported tax liability and that, on its face,

indicates a prima facie intent to delay or impede the administration

or enforcement of any state tax law shall be subject to a penalty,

in addition to any other penalty imposed by law, in the amount of

Five Thousand Dollars ($5,000.00). Said penalty shall be recoverable

by the Tax Commission as a part of the tax and shall be apportioned

as provided for the apportionment of the tax on which such penalty

is collected.

This provision is intended to impose an additional penalty on

those taxpayers who do not file required tax returns or reports in

processible form, make spurious constitutional claims on the face of

the return or report, refuse to complete the return or report,

present information that is clearly inconsistent, or declare "gold

standard" or "war tax" deductions or any other similar claim with

Oklahoma Statutes - Title 68. Revenue and Taxation Page 126

the intent not to file required tax returns or reports in a

processible form.