Okla. Stat. tit. 68, § 68-238: Conduct of business or activities without license or

permit.

Any person, association, or corporation required to obtain a

license or permit by any state tax law, or by other law which the

Tax Commission is required to enforce, who shall, without obtaining

such license or permit, conduct the business or carry on the

activities required to be licensed, shall be guilty, upon

conviction, of a misdemeanor and shall be punished by the imposition

of a fine of not more than Five Thousand Dollars ($5,000.00), or

shall be punished by imprisonment in the county jail for not more

than one (1) year; and, upon complaint of the Tax Commission shall

be enjoined from further operating or conducting such business until

such license or permit has been procured.

The venue for prosecutions arising pursuant to the provisions of

this section shall be in the district court of any county in which

such business activities are transacted.