{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3206","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3206","heading":"Violations - Punishments","body":"A. Any person who shall willfully fail to purchase and affix\n\nthe exact amount of stamps on any deed, instrument, or writing as\n\nrequired under Section 3201 of this title shall, upon conviction, be\n\nsubject to a fine of not more than One Thousand Dollars ($1,000.00)\n\nor to imprisonment of not more than one (1) year, or to both such\n\nfine and imprisonment for such offense.\n\nB. The willful removal or alteration of the cancellation or\n\ndefacing marks with intent to use or cause the same to be used after\n\na documentary stamp has already been used shall, upon conviction,\n\nsubject the guilty person to a fine of not more than One Thousand\n\nDollars ($1,000.00) or to imprisonment of not more than one (1)\n\nyear, or to both such fine and imprisonment for such offense.\n\nC. Proof of payment of the documentary stamp tax shall be the\n\nexhibiting of the conveyance instrument showing the required stamps\n\nhave been affixed. The failure or refusal of any taxpayer to\n\nfurnish proof of payment of the documentary stamp tax, upon being so\n\nrequested to do so by the Oklahoma Tax Commission, within ninety\n\n(90) days after being notified by registered or certified mail with\n\nreturn receipt requested shall be prima facie evidence of intent of\n\nthe taxpayer to defraud the state and evade the payment of such tax.\n\nAny taxpayer who intends to defraud the state or evade the payment\n\nof the documentary stamp tax, fee, penalty or interest thereon\n\npursuant to the provisions of Section 217 of this title, shall be\n\nguilty of a misdemeanor and, upon conviction, shall be punished by a\n\nfine of not more than One Thousand Dollars ($1,000.00) for each\n\noffense.\n\nD. Should the county clerk become aware that the provisions of\n\nthe documentary stamp law have or might have been violated, he or\n\nshe shall immediately report the facts to the Oklahoma Tax\n\nCommission.","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":"19941249d743fea674b1094261a767820e0157176fa40e2b3cb731544680e5c6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3205","next":"us-ok/okla.-stat.-tit.-68-68-321"},"notice":"GroundRules: Original legal text. Not legal advice."}