Okla. Stat. tit. 68, § 68-259: Additional penalty in criminal proceedings for violating

state tax law.

An additional penalty of an amount equal to ten percent (10%) of

the amount of tax, penalty and interest, alleged and determined in a

criminal action to be due and delinquent, is imposed upon any person

convicted of, entering a plea of guilty, or entering a plea of nolo

contendere to a violation of a tax law of this state. The

additional penalty shall be added to and become a part of the total

debt due the state pursuant to the tax law allegedly violated. Upon

collection of the additional penalty imposed herein, the Oklahoma

Tax Commission shall transmit the revenue to the State Treasurer to

be deposited in the Oklahoma Tax Commission Fund. The revenue from

the additional penalty herein shall be apportioned by the Oklahoma

Tax Commission to the county treasurers for deposit to the

appropriate fund of the district attorney to reimburse the district

attorney for costs of prosecution of criminal actions for violations

of state tax laws.