Okla. Stat. tit. 40, § 40-3-301: Penalty and interest on past-due contributions

PENALTY AND INTEREST ON PAST-DUE CONTRIBUTIONS.

A. If contributions are not paid on the date on which they are

due and payable as prescribed by the Oklahoma Employment Security

Commission, the whole or part thereafter remaining unpaid shall bear

interest at the rate of one percent (1%) per month for each month or

fraction thereof from and after such date until payment is received

by the Commission. The date on which payment of contributions is

deemed to have been received may be determined by such rules as the

Commission may prescribe.

B. If any employer fails or refuses to file contribution and

wage reports required under the provisions of this act within

fifteen (15) days after written notice has been mailed to the

employer by the Commission or its representative regardless of

whether or not any wages or taxable wages were paid, there shall

accrue a penalty of Two Hundred Dollars ($200.00). In addition to

such penalty, there shall be a penalty of ten percent (10%) added to

the total contributions due, collected and paid. Such penalties

shall be in addition to any interest due. The provisions of this

subsection shall not apply to employers that are subject to

subsection B of Section 3-806 of this title.