Okla. Stat. tit. 68, § 68-1002: Failure to make report of gross production

A. If any person shall fail to make the report of the gross

production of any mine or oil or gas well, upon which a gross

production tax is levied, within the time prescribed by law for such

report it shall be the duty of the Tax Commission to examine the

books, records and files of such person to ascertain the amount and

value of such production and to compute the tax thereon.

B. The Oklahoma Tax Commission is hereby directed to enhance

agency efforts to ensure the proper reporting and collection of

gross production taxes. Such efforts may include the use of

enhanced technology to ensure that all production is accurately

reported and the auditing of claims for refunds or rebates to verify

the accuracy of the claims filed.