Okla. Stat. tit. 2, § 2-18-191: Reports and remittance of fees - Penalties

A. A purchaser shall render and have on file a report with the

Sheep and Wool Utilization, Research and Market Development

Commission by the fifteenth day of each calendar quarter following

any calendar quarter in which such purchaser has purchased five

hundred (500) or more sheep for slaughter, or in which such

purchaser has purchased five thousand (5,000) pounds of wool for

processing. If less than five hundred (500) sheep or less than five

thousand (5,000) pounds of wool have been purchased in any calendar

quarter, the applicable fee may be reported and remitted with the

following quarter's return except that all fees collected must be

remitted at least once every six (6) months.

B. In case any person, business or entity, public or private,

subject to the fee, fails to make a report and remittance when and

as required, the Sheep and Wool Utilization, Research and Market

Development Commission shall determine the amount of such fee

according to its best information and judgment, which amount so

fixed shall be prima facie correct. A person having failed to make

the report shall, within ten (10) days after notice of the amount of

the fee fixed and computed by the Commission is mailed to the

person, pay such fee, together with a penalty of five percent (5%)

of the amount of the fee. The person may dispute the fee as fixed

by the Commission. The person may request the Commission to hold a

hearing to determine the amount of the fee and penalty to be

imposed. No payment shall be made until the Commission enters its

order determining the amount of the payment. If and when the

Commission determines the amount of the payment, such payment shall

be paid within ten (10) days of notice of the payment decision.