Okla. Stat. tit. 52, § 52-420.28: Assessment collection - Penalties

A. Each operator of a loading rack or owner of LP gas at the

time of import shall, on or before the 25th day of the month

following the end of each calendar month, file a report with the

Oklahoma Liquefied Petroleum Gas Research, Marketing and Safety

Commission and remit the amount of assessments required to be

collected or paid during the preceding month to the Commission,

which shall be deposited in the LP Gas Research, Marketing and

Safety Revolving Fund.

B. Loading rack operators or owners of LP gas at the time of

import filing a report or remitting fees later than the 25th day of

the month in which fees are due, but within thirty (30) days of the

deadline, shall remit a penalty in the amount of five percent (5%)

of the amount of fees originally due and payable.

C. Loading rack operators or owners of LP gas at the time of

import filing a report or remitting fees more than thirty (30) days

after the deadline shall remit a penalty in the amount of ten

percent (10%) of the fees originally due and payable.

D. An additional penalty of seventy-five percent (75%) of the

amount of the fees and penalties due and payable will be added to

penalties set forth in subsections B and C of this section if the

failure to file a report or to remit the fees collected is

determined by the Commission to be a result of fraud or an intent to

evade the provisions of this act or the rules of the Commission.

E. The Commission shall be responsible for taking appropriate

legal actions to collect any assessment which is not paid or is not

properly paid. At the request of the Commission, the Attorney

General is authorized to take any necessary action to collect any

fees or penalties due under the provisions of this act.