Okla. Stat. tit. 40, § 40-3-310: Waiver of penalty or interest

A. Any penalty or interest, or any portion thereof, assessed

because an employer or employee fails to file a report or remit

payment as required by Section 1-101 et seq. of this title may be

waived by the Oklahoma Employment Security Commission provided the

failure of the employer or employee to file a report or remit

payment:

1. Is satisfactorily explained to the Commission;

2. Has resulted from a mistake by the employer or employee of

either the law or the facts subjecting the employer or employee to

file the report or remit payment; or

3. Results from insolvency.

B. Provided, no waiver of penalty or interest assessed for

failure to file a report or remit payment as required by this act

shall be granted unless the request for waiver is filed with the

Commission within a three-year period from the date the penalty or

interest was assessed or accrued.