Okla. Stat. tit. 68, § 68-2385.6: Penalty for failure to pay over or file return -

Failure to furnish statement to employee.

A. If an employer fails to file a return or to pay to the

Oklahoma Tax Commission the withholding tax within the time

prescribed by this article, there shall be imposed on him a penalty

equal to ten percent (10%) of the amount of tax, or ten percent

(10%) of the amount of the underpayment of tax, if such failure is

not corrected within fifteen (15) days after the tax becomes

delinquent. There shall also be imposed on such employer interest

at the rate of one and one-quarter percent (1 1/4%) per month during

the period such underpayment exists. For the purposes of this

paragraph, "underpayment" shall mean the excess of the amount of the

tax required to be paid over the amount thereof actually paid on or

before the date prescribed therefor. Such penalty and interest

shall be added to and become a part of the tax assessed. However,

the Tax Commission shall not collect the penalty assessed if the

taxpayer remits the tax and interest within sixty (60) days of the

mailing of a proposed assessment or voluntarily pays the tax upon

the filing of an amended return.

B. Any employer who is required under the provisions of Section

2385.3 of this title to furnish a statement to an employee, but who

willfully fails to furnish such employee the statement required by

said section, shall be guilty of a misdemeanor and upon conviction

shall be punished by a fine of not exceeding One Hundred Dollars

($100.00), or by imprisonment for not more than six (6) months in

the county jail, or by both such fine and imprisonment for each such

offense.

C. The provisions of subsections A and B of this section shall

also apply to every person making payments of winnings subject to

withholding.