Okla. Stat. tit. 2, § 2-18-311: Report and remittance

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

the Oklahoma Wheat Utilization, Research and Market Development

Commission by the fifteenth day of each calendar quarter following

any calendar quarter in which such a purchaser has purchased ten

thousand (10,000) or more bushels of wheat. If less than ten

thousand (10,000) bushels have been purchased, in any calendar

quarter, the 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 as

required, the Director of the Commission shall determine the amount

of the fee according to his or her best judgment and information.

The amount so fixed by the Director shall be prima facie correct.

The person having failed to make the report shall, within ten (10)

days after notice of the amount of the fee so fixed and computed by

the Director is mailed to such person, pay the fee, together with a

penalty of five percent (5%) on the amount of the fee. The person

may dispute the fee as fixed by the Director and 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.

When the Commission determines the amount of the payment, the

payment shall be paid within ten (10) days of notice of such

decision.