{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-249","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-249","heading":"Tax preparers - Duties - Violations - Penalties","body":"A. Any person that prepares any state tax returns or reports\n\nfor an Oklahoma taxpayer, other than the employer of the preparer,\n\nfor compensation, shall:\n\n1. Set forth the name, identifying number, and address of the\n\npreparer on the face of the prepared return or report; and\n\n2. Manually, or by means of a rubber stamp, mechanical device,\n\nor computer software program which includes a facsimile of the\n\nindividual preparer’s signature or printed name, sign and execute\n\nthe prepared return or report; and\n\n3. Furnish the taxpayer a copy of the prepared return or report\n\nand retain a copy of same for a period of three (3) years from the\n\ndate the prepared return or report was filed or required to be\n\nfiled, whichever expires the later.\n\nUpon a determination of a violation of this subsection, the preparer\n\nshall be subject to a penalty in the amount of Five Hundred Dollars\n\n($500.00) which shall be apportioned as provided for the\n\napportionment of the tax for which the return or report was\n\nprepared.\n\nB. Any person that prepares any state tax returns or reports\n\nfor an Oklahoma taxpayer for compensation is hereby prohibited from\n\nendorsing or negotiating the state income tax refund check of the\n\ntaxpayer. Upon a determination by the Tax Commission that a\n\npreparer violated this subsection, a penalty in the amount of Five\n\nHundred Dollars ($500.00) shall be assessed. Said penalty shall be\n\napportioned in the same manner as provided for the apportionment of\n\nthe state income tax revenues.\n\nC. The penalties imposed pursuant to the provisions of this\n\nsection shall be in addition to any other penalties imposed by any\n\ntax laws or civil or criminal laws of this state.\n\nD. When assisting taxpayers in preparing an individual income\n\ntax return, tax preparers shall advise their clients of their\n\nresponsibility to remit use taxes through the use tax remittance\n\nline on the individual income tax return or by filing a consumer use\n\ntax return.","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":"24bac22a3956dd1aeb11b89867dc26696e2a5cee6fbace37b97319eba2053782","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2489","next":"us-ok/okla.-stat.-tit.-68-68-2490"},"notice":"GroundRules: Original legal text. Not legal advice."}