Okla. Stat. tit. 68, § 68-1708: Employer identification numbers - Proof required for

public project bids - Penalties.

A. All contractors as defined in Section 1701 of this title

signing any contract to provide materials or labor on a public

construction project in this state shall show proof of all

documentation required pursuant to Section 1701.1 of this title.

B. Any contractor who fails to provide proof as required in

subsection A of this section, or any contractor who performs work in

this state as a contractor without registration as required by

Section 1701.1 of this title, shall be fined by the Oklahoma Tax

Commission an amount not to exceed ten percent (10%) of the

contractor's total bid, which shall be in addition to any other

penalties allowed by law.

C. Any contractor who intentionally misclassifies individuals

as independent contractors rather than employees for the purpose of

affecting procedures and payments relating to withholding and social

security, unemployment tax or workers' compensation premiums shall

be fined by the Oklahoma Tax Commission an amount not to exceed ten

percent (10%) of the contractor's total bid, which shall be in

addition to any other penalties allowed by law.