Okla. Stat. tit. 2, § 2-18-246: Report and remittance of fees

A. The first purchaser shall render and have on file a report

along with remittance of the fees collected pursuant to the Oklahoma

Sorghum Resources Act on the fifteenth of each calendar quarter.

The report shall include the total amount of fees assessed by the

first purchaser, the total amount of sorghum purchased and other

information as may be required by the Oklahoma Sorghum Commission.

B. If the first purchaser fails to make a report and remittance

as required by the Oklahoma Sorghum Resources Act, the Commission

shall determine the amount collected and owed by the first

purchaser, which shall be prima facie correct. Any first purchaser

having failed to make the report as required by the Oklahoma Sorghum

Resources Act shall, within ten (10) days after notice of the

computed collection amount established by the Commission is mailed

to the first purchaser, pay the computed collection amount, together

with a penalty of five percent (5%) of the computed collection

amount. The first purchaser may dispute the computed collection

amount established by the Commission and request the Commission to

hold a hearing to redetermine the amount of the computed collection

and the penalty to be imposed. No payment shall be made until the

Commission enters its order determining the amount of payment. The

payment of the determined collection amount and penalty shall be

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

C. At any time the Oklahoma Department of Agriculture, Food,

and Forestry may request an audit of the first purchaser to

determine whether the collection and proper disposition of the

collected assessment were made pursuant to the provisions of the

Oklahoma Sorghum Resources Act.

D. The first purchaser shall retain any records or reports

relating to the collection of the assessment for at least three (3)

years.