{"data":{"id":"us-ok/okla.-stat.-tit.-2-2-9-46","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 2, § 2-9-46","heading":"Reports - Penalties","body":"A. The warehouseman shall render and have on file a report with\n\nthe State Board of Agriculture by the last day of the month\n\nfollowing any calendar quarter in which the warehouseman has\n\naccepted ten thousand (10,000) or more bushels of a commodity. If\n\nless than ten thousand (10,000) bushels have been accepted in any\n\ncalendar quarter, the assessment may be reported and remitted with\n\nthe following quarter's return, except that all assessments\n\ncollected shall be remitted at least once every six (6) months.\n\nB. If any person subject to the assessment fails to make a\n\nreport and remittance as required by law or rule, the Board shall\n\ndetermine the amount of the assessment according to its best\n\njudgment and information. The amount of assessment established by\n\nthe Board shall be prima facie correct and the person failing to\n\nmake the report shall have ten (10) calendar days after receipt of\n\nnotice mailed by the Board to pay the assessment, together with a\n\npenalty of five percent (5%) on the amount of the assessment. The\n\nperson failing to report may dispute the assessment established by\n\nthe Board and request a hearing to determine the amount of the\n\nassessment and penalty to be imposed. All assessment and penalty\n\npayments required following a hearing shall be made within ten (10)\n\ncalendar days after receipt of notice of the Board order.","path":["OK Code","Title 2"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os2.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"6a35ff07a875db4e40c84c92592c1b9c322c1265597b231afc2e66890c44ad94","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-2-2-9-45","next":"us-ok/okla.-stat.-tit.-2-2-9-47.1"},"notice":"GroundRules: Original legal text. Not legal advice."}