{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-231.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-231.1","heading":"Additional penalty for failure to pay delinquent taxes","body":"An additional penalty of Fifteen Dollars ($15.00) or an amount\n\nequal to ten percent (10%), but not to exceed Two Hundred Dollars\n\n($200.00), of the total amount of tax, penalty and interest as\n\nstated on the face of a tax warrant, unless the actual liability at\n\nthe date of issuance of the warrant is determined to be a lesser\n\namount, whichever amount is greater, is hereby imposed upon each tax\n\ndebtor who neglects, refuses or fails to pay delinquent taxes. The\n\nadditional penalty shall be added to and become a part of the total\n\ntax debt due the state and may be collected in the same manner as\n\nprovided by law for collection of delinquent taxes. Provided,\n\nhowever, the penalty imposed pursuant to this section shall not be\n\nassessed or collected more than once for the execution of a tax\n\nwarrant in each county.\n\nUpon collection of the additional penalty imposed herein, the\n\nOklahoma Tax Commission shall transmit the revenue to the State\n\nTreasurer to be deposited in the Oklahoma Tax Commission Fund. The\n\nrevenue from the additional penalty collected by the sheriff shall\n\nbe apportioned by the Oklahoma Tax Commission to the various county\n\ntreasurers to be deposited in the appropriate fund of the county\n\nsheriff's department to be used by such department to increase\n\nefforts to locate tax debtors and their property, to execute upon\n\ntax warrants, and to collect delinquent taxes. The revenue from the\n\nadditional penalty collected by the Oklahoma Tax Commission shall be\n\napportioned to the Oklahoma Tax Commission Fund to be used by the\n\nOklahoma Tax Commission to enhance its efforts to collect delinquent\n\ntaxes. The additional penalty is imposed as a fee for the\n\ncollection of delinquent taxes by the sheriff, undersheriff, deputy\n\nsheriff or Tax Commission. The penalty is in addition to the\n\nreimbursement of actual and necessary travel and costs authorized in\n\nSection 231 of this title and any other fees which may be allowed by\n\nthe district court.","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":"dd76102de8a5d39f8bb3047c528b2e4a6552881fc677786b8716cc0875b7d12c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-231","next":"us-ok/okla.-stat.-tit.-68-68-231.2"},"notice":"GroundRules: Original legal text. Not legal advice."}