Okla. Stat. tit. 68, § 68-240: Failure or refusal to file report or return - Penalty

(a) Any taxpayer who, due to intentional disregard of any state

tax law, but without intent to defraud, shall fail or refuse to file

any report or return required to be filed pursuant to the provisions

of any state tax law, or shall fail or refuse to furnish a

supplemental return or other data required by the Tax Commission,

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

punished by a fine of not exceeding Five Thousand Dollars

($5,000.00) or by imprisonment in the county jail for not more than

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

(b) The venue for prosecutions arising pursuant to the

provisions of this section shall be in the district court of any

county in which such person resides or, if such person is not a

resident of this state, any county in which such person does

business or maintains an established place of business.

(c) Failure or refusal of any taxpayer to file any report or

return required to be filed pursuant to the provisions of any state

tax law, or failure or refusal of a taxpayer to furnish a

supplemental return or other data required by the Tax Commission

within thirty (30) days after notice by personal service or by

registered or certified mail with return receipt requested of the

due date of such report or return, shall, for the purpose of this

section, be prima facie evidence of intentional disregard of state

tax law. Provided, that this subsection shall be set out in full in

the notice to the taxpayer.

(d) The Tax Commission may grant additional time to the taxpayer

to furnish such return or other data. In such event, a failure of

the taxpayer to furnish such return or other data within thirty (30)

days from the date to which the time is extended shall, for the

purpose of this article, be prima facie evidence of intentional

disregard of state tax law.