{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1396","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1396","heading":"Penalties - Class actions by purchasers","body":"A. The Commission shall assess a penalty in the amount of\n\nTwenty Thousand Dollars ($20,000.00) or twenty percent (20%) of\n\ntotal sales in Oklahoma during the previous twelve (12) months,\n\nwhichever is less, against a marketplace facilitator or a referrer\n\nthat makes an election under subsection A of Section 1392 of this\n\ntitle to comply with the notice and reporting requirements, or is\n\ndeemed to have made such election under subsection F of Section 1392\n\nof this title, and fails to comply with the requirements under\n\nSection 1394 or 1395 of this title. The penalty shall be assessed\n\nseparately for each violation but may only be assessed once in a\n\ncalendar year.\n\nB. A marketplace facilitator or a referrer that makes an\n\nelection under subsection A of Section 1392 of this title to collect\n\nand remit the tax imposed under Section 1354 or 1402 of this title\n\nshall be subject to all of the provisions of this title with respect\n\nto the collection and remittance of such tax and shall be subject to\n\nall of the penalties and interest levied under this title for\n\nfailing to comply with the provisions of Sections 1391 through 1397\n\nof this title except as provided in this section.\n\nC. For a period of five (5) years after April 10, 2018, the Tax\n\nCommission may abate or reduce any penalty or interest imposed under\n\nsubsection B of this section due to hardship or for good cause\n\nshown.\n\nD. A marketplace facilitator or a referrer is relieved of\n\nliability under subsection B of this section if the marketplace\n\nfacilitator or the referrer can show to the satisfaction of the\n\nCommission that the failure to collect the correct amount of tax was\n\ndue to incorrect information given to the marketplace facilitator or\n\nthe referrer by a marketplace seller or remote seller.\n\nE. A class action may not be brought against a marketplace\n\nfacilitator or a referrer on behalf of purchasers arising from or in\n\nany way related to an overpayment of sales or use tax collected by\n\nthe marketplace facilitator or the referrer, regardless of whether\n\nsuch action is characterized as a tax refund claim. Nothing in this\n\nsubsection shall affect a purchaser's right to seek a refund from\n\nthe Commission under other provisions 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":"229dc428f2f48879db8a7325515ee5bf0820ff13819c192f802daacd7c63ed43","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1395","next":"us-ok/okla.-stat.-tit.-68-68-1397"},"notice":"GroundRules: Original legal text. Not legal advice."}