Okla. Stat. tit. 68, § 68-259
This is the official text of Okla. Stat. tit. 68, § 68-259, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Additional penalty in criminal proceedings for violating
Official statutory text
state tax law.
An additional penalty of an amount equal to ten percent (10%) of
the amount of tax, penalty and interest, alleged and determined in a
criminal action to be due and delinquent, is imposed upon any person
convicted of, entering a plea of guilty, or entering a plea of nolo
contendere to a violation of a tax law of this state. The
additional penalty shall be added to and become a part of the total
debt due the state pursuant to the tax law allegedly violated. Upon
collection of the additional penalty imposed herein, the Oklahoma
Tax Commission shall transmit the revenue to the State Treasurer to
be deposited in the Oklahoma Tax Commission Fund. The revenue from
the additional penalty herein shall be apportioned by the Oklahoma
Tax Commission to the county treasurers for deposit to the
appropriate fund of the district attorney to reimburse the district
attorney for costs of prosecution of criminal actions for violations
of state tax laws.
An additional penalty of an amount equal to ten percent (10%) of
the amount of tax, penalty and interest, alleged and determined in a
criminal action to be due and delinquent, is imposed upon any person
convicted of, entering a plea of guilty, or entering a plea of nolo
contendere to a violation of a tax law of this state. The
additional penalty shall be added to and become a part of the total
debt due the state pursuant to the tax law allegedly violated. Upon
collection of the additional penalty imposed herein, the Oklahoma
Tax Commission shall transmit the revenue to the State Treasurer to
be deposited in the Oklahoma Tax Commission Fund. The revenue from
the additional penalty herein shall be apportioned by the Oklahoma
Tax Commission to the county treasurers for deposit to the
appropriate fund of the district attorney to reimburse the district
attorney for costs of prosecution of criminal actions for violations
of state tax laws.
Status: in_force · Read it on the official government site
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