Okla. Stat. tit. 2, § 2-9-46: Reports - Penalties

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

the State Board of Agriculture by the last day of the month

following any calendar quarter in which the warehouseman has

accepted ten thousand (10,000) or more bushels of a commodity. If

less than ten thousand (10,000) bushels have been accepted in any

calendar quarter, the assessment may be reported and remitted with

the following quarter's return, except that all assessments

collected shall be remitted at least once every six (6) months.

B. If any person subject to the assessment fails to make a

report and remittance as required by law or rule, the Board shall

determine the amount of the assessment according to its best

judgment and information. The amount of assessment established by

the Board shall be prima facie correct and the person failing to

make the report shall have ten (10) calendar days after receipt of

notice mailed by the Board to pay the assessment, together with a

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

person failing to report may dispute the assessment established by

the Board and request a hearing to determine the amount of the

assessment and penalty to be imposed. All assessment and penalty

payments required following a hearing shall be made within ten (10)

calendar days after receipt of notice of the Board order.