{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-613","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-613","heading":"Discontinuance of operations","body":"\n\n(a) Whenever any person to whom a Motor Fuel/Diesel Fuel\n\nImporter for Use License has been issued ceases doing business or\n\ndiscontinues all operations in Oklahoma subject to the tax levied by\n\nthis article, such person must notify the Corporation Commission in\n\nwriting of said fact within fifteen (15) days after such\n\ndiscontinuance and surrender such license together with all Motor\n\nFuel/Diesel Fuel Importer for Use Licenses issued. All tax,\n\npenalties and interest levied by this article due from such person\n\nat the time of such discontinuance, shall become due and payable\n\nconcurrently with such discontinuance, and such person must make a\n\nreport and pay all such tax, interest and penalties at the time his\n\nlicense is surrendered.\n\n(b) Any person willfully violating any of the provisions of this\n\nsection shall be guilty of a misdemeanor and shall, upon conviction\n\nthereof, be punished by a fine of not more than One Thousand Dollars\n\n($1,000.00), or be sentenced to imprisonment in the county jail for\n\nnot more than one (1) year or both. Venue for prosecution arising\n\nunder this section shall be in the district court of any county in\n\nwhich such person resides, or, if such person is not a resident of\n\nthis state, any county in which such person uses the highways of\n\nthis state or maintains an established place of business.","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":"6043ec7d51461941cd2e42f1a78512cf6ff27235ce2a665200d2d4e9e478a0b6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-611","next":"us-ok/okla.-stat.-tit.-68-68-614"},"notice":"GroundRules: Original legal text. Not legal advice."}