{"data":{"id":"us-ok/okla.-stat.-tit.-36-36-1116","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 36, § 36-1116","heading":"Penalty for failure to remit tax","body":"A. Any surplus lines licensee or broker who fails to remit the\n\nsurplus line tax provided for by Section 1115 of this title shall be\n\nliable for a civil penalty not to exceed Twenty-five Dollars\n\n($25.00) for each day of delinquency, per policy. The Insurance\n\nCommissioner shall collect the tax by distraint and shall recover\n\nthe penalty by an action in the name of the State of Oklahoma. The\n\nCommissioner may request the Attorney General to appear in the name\n\nof the state by relation of the Commissioner.\n\nB. If any person, association or legal entity procuring or\n\naccepting any insurance coverage from a surplus lines insurer where\n\nOklahoma is the home state of the insured, otherwise than through a\n\nsurplus lines licensee or broker, fails to remit the surplus line\n\ntax provided for by Section 1115 of this title, the person,\n\nassociation or legal entity shall, in addition to the tax, be liable\n\nto a civil penalty in an amount equal to one percent (1%) of the\n\npremiums paid or agreed to be paid for the policy or policies of\n\ninsurance for each calendar month of delinquency or a civil penalty\n\nin the amount of Twenty-five Dollars ($25.00) whichever shall be the\n\ngreater. The Insurance Commissioner shall collect the tax by\n\ndistraint and shall recover the civil penalty in an action in the\n\nname of the State of Oklahoma. The Commissioner may request the\n\nAttorney General to appear in the name of the state by relation of\n\nthe Commissioner.","path":["OK Code","Title 36"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os36.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"708e406a149cef94144e45208c2be12490ae8b84b3ddd0398ecda88aadb0dc36","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-36-36-1115","next":"us-ok/okla.-stat.-tit.-36-36-1118"},"notice":"GroundRules: Original legal text. Not legal advice."}