{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-247","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-247","heading":"Additional penalty for filing return or report containing","body":"insufficient information to determine correctness of tax liability -\n\nPurpose.\n\nAny taxpayer who files a purported state tax return or report\n\nthat does not contain sufficient information to determine the\n\ncorrectness of the reported tax liability and that, on its face,\n\nindicates a prima facie intent to delay or impede the administration\n\nor enforcement of any state tax law shall be subject to a penalty,\n\nin addition to any other penalty imposed by law, in the amount of\n\nFive Thousand Dollars ($5,000.00). Said penalty shall be recoverable\n\nby the Tax Commission as a part of the tax and shall be apportioned\n\nas provided for the apportionment of the tax on which such penalty\n\nis collected.\n\nThis provision is intended to impose an additional penalty on\n\nthose taxpayers who do not file required tax returns or reports in\n\nprocessible form, make spurious constitutional claims on the face of\n\nthe return or report, refuse to complete the return or report,\n\npresent information that is clearly inconsistent, or declare \"gold\n\nstandard\" or \"war tax\" deductions or any other similar claim with\n\nthe intent not to file required tax returns or reports in a\n\nprocessible form.","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":"c44bc3b187de06dd0e533519da97a2c99ef5e8c84b2e95304e0bcead49bd8412","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-246","next":"us-ok/okla.-stat.-tit.-68-68-248"},"notice":"GroundRules: Original legal text. Not legal advice."}