{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1105","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1105","heading":"Failure to make report","body":"If any person, firm, association or corporation shall fail to\n\nmake the report of the production, purchase, or production without\n\nsale, as the case may be, of petroleum oil, natural gas and/or\n\ncasinghead gas, or the computation of the excise tax hereby levied,\n\nwithin the time prescribed by law for such report, it shall be the\n\nduty of the Tax Commission to examine the books, records and files\n\nof such persons, firm, association or corporation to ascertain the\n\namount of oil produced and/or sold, and compute and assess the tax\n\nand penalty accrued thereon, as provided herein. Any such person,\n\nfirm, association or corporation who shall fail to file any sworn\n\nstatement or report required by the provisions of this article in\n\nthe manner and in the time prescribed, or who shall fail to provide\n\nany information regarding the production from any lease in this\n\nstate within thirty (30) days of the mailing by the Commission of a\n\ndemand for such information, shall be liable for the assessment by\n\nthe Commission and the payment thereto of the penalties as\n\nprescribed in Section 1010 of this title.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"0e25dafa4f4b01a3f1e6b65c2f65a815e175dd5531b3b4e301b71305e66fadc8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1104","next":"us-ok/okla.-stat.-tit.-68-68-1106"},"notice":"GroundRules: Original legal text. Not legal advice."}