Okla. Stat. tit. 68, § 68-205.1: Municipal sales tax - Report of certain information

A. To determine the actual municipal sales tax liability of any

person engaged in any business upon which the Oklahoma excise tax is

levied, the Oklahoma Tax Commission, notwithstanding the provisions

of Section 205 of this title, shall, upon request, make available

reports to the governing body of each city or town that levies a

municipal sales tax, which shall include, but not be limited to, the

following information:

1. A full and complete list of the names and addresses of

persons who report doing business during the preceding calendar year

within the boundary of the city or town and who have a sales tax

permit;

2. A full and complete list of such persons specified in

paragraph 1 of this subsection who are more than sixty (60) days

delinquent in remitting sales tax levied pursuant to the provisions

of the Oklahoma Sales Tax Code;

3. A full and complete list of sales and use taxes collected by

such persons specified in paragraph 1 of this subsection during the

preceding calendar month;

4. A full and complete list of taxpayers who were issued a

sales tax permit for a location in the city or town the previous

calendar month; and

5. A full and complete list of taxpayers who have advised the

Oklahoma Tax Commission that business at the location in the city or

town was stopped during the previous calendar month.

B. Upon request by the governing body of a city or town that

levies a municipal sales tax, the Oklahoma Tax Commission,

notwithstanding the provisions of Section 205 of this title, shall

release to such governing body such information or evidence

necessary to be used by such body to prosecute violations of

municipal sales tax ordinances. Such information or evidence shall

include, but is not limited to, the following:

1. Certified copies of sales tax permit applications;

2. Certified copies of sales tax permits;

3. Certified copies of sales tax reports; and

4. Names of Tax Commission employees who may be potential

witnesses for municipal prosecution purposes.

C. Except in reporting to the members of the governing body of

the city or town, no city or town official or employee shall divulge

any information gained from the Oklahoma Tax Commission except that

the municipal prosecutor and other municipal enforcement personnel

may receive all information necessary to enforce municipal sales tax

ordinances.

D. Any city or town official or employee found in violation of

this section shall be removed or dismissed from office in the manner

provided by law. In addition, any violation of the provisions of

this section shall constitute a misdemeanor and shall be punishable

by the imposition of a fine not exceeding One Thousand Dollars

($1,000.00) or by imprisonment in the county jail for a term not

exceeding one (1) year, or by both said fine and imprisonment.