Okla. Stat. tit. 68, § 68-5016
This is the official text of Okla. Stat. tit. 68, § 68-5016, 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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False or fraudulent claims - Penalties
Official statutory text
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1512
In addition to the penalties provided in the Uniform Tax
Procedure Code, any person who knowingly and willfully files a claim
for sales tax relief to which such person is not entitled or who
knowingly and willfully furnishes any false or fraudulent
information to the Tax Commission pursuant to the provisions of the
Sales Tax Relief Act, shall be subject to a penalty equal to the
amount of the relief claimed. In addition to such penalty, such
person shall repay to the Tax Commission any amount of sales tax
relief granted pursuant to such claim.
In addition to the penalties provided in the Uniform Tax
Procedure Code, any person who knowingly and willfully files a claim
for sales tax relief to which such person is not entitled or who
knowingly and willfully furnishes any false or fraudulent
information to the Tax Commission pursuant to the provisions of the
Sales Tax Relief Act, shall be subject to a penalty equal to the
amount of the relief claimed. In addition to such penalty, such
person shall repay to the Tax Commission any amount of sales tax
relief granted pursuant to such claim.
Status: in_force · Read it on the official government site
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