Okla. Stat. tit. 45, § 45-933: Failure to report - Ascertainment of coal mined -

Determination of fees - Penalty.

If any operator shall fail to make reports at the time and in

the manner prescribed, the Chief Mine Inspector shall in such case,

upon such information as he may possess or obtain, ascertain the

amount of coal or mineral mined, and shall thereupon find and

determine the amount of fees due from such person, and shall add a

penalty for failure to report, which penalty shall equal ten percent

(10%) of the fees imposed.