Okla. Stat. tit. 68, § 68-3006

and duties.

A. The county excise board shall meet at the county seat on the

first Monday of July of each year as provided in Section 3014 of

this title or on such earlier date in the year as determined by the

excise board, and organize by electing one of its members as chair,

and another as vice chair who shall preside in the absence of the

chair, for the purpose of performing the duties required of it by

law during such fiscal year. Thenceforth, the board may meet from

day to day, or adjourn from day to day and time to time thereafter

for the purpose.

B. In its functionings it is hereby declared an agency of the

state, as a part of the system of checks and balances required by

the Constitution, and as such it is empowered to require adequate

and accurate reporting of finances and expenditures for all budget

and supplemental purposes, charged with the duty of requiring

adequate provision for performance of mandatory constitutional and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1299

statutory governmental functions within the means available, but it

shall have no authority thereafter to deny any appropriation for a

lawful purpose if within the income and revenue provided.

C. Each member of the county excise board shall be required to

attend and successfully complete a course of instruction consisting

of at least six (6) hours within twelve (12) months of appointment

and three (3) hours of instruction for every year of service. The

initial six-hour training shall only be required for the member’s

first term. The course of instruction shall include the duties and

responsibilities of the county excise board including duties and

responsibilities related to authorized millage rates imposed by

local taxing jurisdictions, and the courses shall be offered by or

approved by the Oklahoma State University Cooperative Extension

Service.

D. Failure of a county excise board member to complete the

initial six (6) hours of instruction within twelve (12) months of

appointment or the annual three (3) hours of continuing education

course of instruction shall result in forfeiture of office and the

vacancy shall be filled in the manner provided by law.

E. The program director of the County Training Program of the

Oklahoma State University Cooperative Extension Service shall send

written notification of failure to comply with the educational

requirements described in this section to the county clerk of the

county, the board of county commissioners and the State Auditor and

Inspector.

1. Upon receiving such notice, the board of county

commissioners shall no longer approve compensation or travel

reimbursement for the noncompliant board member.

2. Within thirty (30) calendar days of receipt of such notice,

the State Auditor and Inspector shall contact the noncompliant board

member and provide him or her the opportunity to come into

compliance.

F. A member of a county excise board may not miss more than

three (3) meeting days of the board per calendar year unless, upon a

review by the member’s appointing authority, one or more of the

absences were excused. Failure by a member of a county excise board

to comply with the attendance requirement shall result in forfeiture

of office and the vacancy shall be filled in the manner provided by

law.

G. Forfeitures of office resulting from the failure to comply

with provisions of this section shall be administered by the State

Auditor and Inspector.

H. The State Auditor and Inspector may promulgate rules as

necessary to implement the provisions of this act.