{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-301","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-301","heading":"Penalty and interest on past-due contributions","body":"PENALTY AND INTEREST ON PAST-DUE CONTRIBUTIONS.\n\nA. If contributions are not paid on the date on which they are\n\ndue and payable as prescribed by the Oklahoma Employment Security\n\nCommission, the whole or part thereafter remaining unpaid shall bear\n\ninterest at the rate of one percent (1%) per month for each month or\n\nfraction thereof from and after such date until payment is received\n\nby the Commission. The date on which payment of contributions is\n\ndeemed to have been received may be determined by such rules as the\n\nCommission may prescribe.\n\nB. If any employer fails or refuses to file contribution and\n\nwage reports required under the provisions of this act within\n\nfifteen (15) days after written notice has been mailed to the\n\nemployer by the Commission or its representative regardless of\n\nwhether or not any wages or taxable wages were paid, there shall\n\naccrue a penalty of Two Hundred Dollars ($200.00). In addition to\n\nsuch penalty, there shall be a penalty of ten percent (10%) added to\n\nthe total contributions due, collected and paid. Such penalties\n\nshall be in addition to any interest due. The provisions of this\n\nsubsection shall not apply to employers that are subject to\n\nsubsection B of Section 3-806 of this title.","path":["OK Code","Title 40"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"dfeb3faa2c369d5b7852318dfc6bc3f08e034d74855035e0cd1879dd2b443d8b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-203","next":"us-ok/okla.-stat.-tit.-40-40-3-302"},"notice":"GroundRules: Original legal text. Not legal advice."}