{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-259","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-259","heading":"Additional penalty in criminal proceedings for violating","body":"state tax law.\n\nAn additional penalty of an amount equal to ten percent (10%) of\n\nthe amount of tax, penalty and interest, alleged and determined in a\n\ncriminal action to be due and delinquent, is imposed upon any person\n\nconvicted of, entering a plea of guilty, or entering a plea of nolo\n\ncontendere to a violation of a tax law of this state. The\n\nadditional penalty shall be added to and become a part of the total\n\ndebt due the state pursuant to the tax law allegedly violated. Upon\n\ncollection of the additional penalty imposed herein, the Oklahoma\n\nTax Commission shall transmit the revenue to the State Treasurer to\n\nbe deposited in the Oklahoma Tax Commission Fund. The revenue from\n\nthe additional penalty herein shall be apportioned by the Oklahoma\n\nTax Commission to the county treasurers for deposit to the\n\nappropriate fund of the district attorney to reimburse the district\n\nattorney for costs of prosecution of criminal actions for violations\n\nof state tax laws.","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":"82738ef5fa611aa7185ae3199962be8830566e3974300365694c6ed151162d58","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-258","next":"us-ok/okla.-stat.-tit.-68-68-2601"},"notice":"GroundRules: Original legal text. Not legal advice."}