{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2385.6","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2385.6","heading":"Penalty for failure to pay over or file return -","body":"Failure to furnish statement to employee.\n\nA. If an employer fails to file a return or to pay to the\n\nOklahoma Tax Commission the withholding tax within the time\n\nprescribed by this article, there shall be imposed on him a penalty\n\nequal to ten percent (10%) of the amount of tax, or ten percent\n\n(10%) of the amount of the underpayment of tax, if such failure is\n\nnot corrected within fifteen (15) days after the tax becomes\n\ndelinquent. There shall also be imposed on such employer interest\n\nat the rate of one and one-quarter percent (1 1/4%) per month during\n\nthe period such underpayment exists. For the purposes of this\n\nparagraph, \"underpayment\" shall mean the excess of the amount of the\n\ntax required to be paid over the amount thereof actually paid on or\n\nbefore the date prescribed therefor. Such penalty and interest\n\nshall be added to and become a part of the tax assessed. However,\n\nthe Tax Commission shall not collect the penalty assessed if the\n\ntaxpayer remits the tax and interest within sixty (60) days of the\n\nmailing of a proposed assessment or voluntarily pays the tax upon\n\nthe filing of an amended return.\n\nB. Any employer who is required under the provisions of Section\n\n2385.3 of this title to furnish a statement to an employee, but who\n\nwillfully fails to furnish such employee the statement required by\n\nsaid section, shall be guilty of a misdemeanor and upon conviction\n\nshall be punished by a fine of not exceeding One Hundred Dollars\n\n($100.00), or by imprisonment for not more than six (6) months in\n\nthe county jail, or by both such fine and imprisonment for each such\n\noffense.\n\nC. The provisions of subsections A and B of this section shall\n\nalso apply to every person making payments of winnings subject to\n\nwithholding.","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":"0093bc8d39ac3295d8d7991ad5dac1222f87062ba0390555d512a3b0662ab742","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2385.5","next":"us-ok/okla.-stat.-tit.-68-68-2385.7"},"notice":"GroundRules: Original legal text. Not legal advice."}