{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-240","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-240","heading":"Failure or refusal to file report or return - Penalty","body":"(a) Any taxpayer who, due to intentional disregard of any state\n\ntax law, but without intent to defraud, shall fail or refuse to file\n\nany report or return required to be filed pursuant to the provisions\n\nof any state tax law, or shall fail or refuse to furnish a\n\nsupplemental return or other data required by the Tax Commission,\n\nshall be guilty, upon conviction, of a misdemeanor and shall be\n\npunished by a fine of not exceeding Five Thousand Dollars\n\n($5,000.00) or by imprisonment in the county jail for not more than\n\none (1) year, or by both said fine and imprisonment.\n\n(b) The venue for prosecutions arising pursuant to the\n\nprovisions of this section shall be in the district court of any\n\ncounty in which such person resides or, if such person is not a\n\nresident of this state, any county in which such person does\n\nbusiness or maintains an established place of business.\n\n(c) Failure or refusal of any taxpayer to file any report or\n\nreturn required to be filed pursuant to the provisions of any state\n\ntax law, or failure or refusal of a taxpayer to furnish a\n\nsupplemental return or other data required by the Tax Commission\n\nwithin thirty (30) days after notice by personal service or by\n\nregistered or certified mail with return receipt requested of the\n\ndue date of such report or return, shall, for the purpose of this\n\nsection, be prima facie evidence of intentional disregard of state\n\ntax law. Provided, that this subsection shall be set out in full in\n\nthe notice to the taxpayer.\n\n(d) The Tax Commission may grant additional time to the taxpayer\n\nto furnish such return or other data. In such event, a failure of\n\nthe taxpayer to furnish such return or other data within thirty (30)\n\ndays from the date to which the time is extended shall, for the\n\npurpose of this article, be prima facie evidence of intentional\n\ndisregard of state tax law.","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":"fc2d06beaa4da828ec81d26db72706d0de4cf24fdf03daefe36b773920d90225","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2397","next":"us-ok/okla.-stat.-tit.-68-68-240.1"},"notice":"GroundRules: Original legal text. Not legal advice."}