Okla. Stat. tit. 68, § 68-1105: Failure to make report

If any person, firm, association or corporation shall fail to

make the report of the production, purchase, or production without

sale, as the case may be, of petroleum oil, natural gas and/or

casinghead gas, or the computation of the excise tax hereby 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 persons, firm, association or corporation to ascertain the

amount of oil produced and/or sold, and compute and assess the tax

and penalty accrued thereon, as provided herein. Any such person,

firm, association or corporation who shall fail to file any sworn

statement or report required by the provisions of this article in

the manner and in the time prescribed, or who shall fail to provide

any information regarding the production from any lease in this

state within thirty (30) days of the mailing by the Commission of a

demand for such information, shall be liable for the assessment by

the Commission and the payment thereto of the penalties as

prescribed in Section 1010 of this title.