Oklahoma § 68-249 - Tax preparers - Duties - Violations - Penalties

§ 68-249. Tax preparers - Duties - Violations - Penalties

A. Any person that prepares any state tax returns or reports

for an Oklahoma taxpayer, other than the employer of the preparer,

for compensation, shall:

1. Set forth the name, identifying number, and address of the

preparer on the face of the prepared return or report; and

2. Manually, or by means of a rubber stamp, mechanical device,

or computer software program which includes a facsimile of the

individual preparer’s signature or printed name, sign and execute

the prepared return or report; and

3. Furnish the taxpayer a copy of the prepared return or report

and retain a copy of same for a period of three (3) years from the

date the prepared return or report was filed or required to be

filed, whichever expires the later.

Upon a determination of a violation of this subsection, the preparer

shall be subject to a penalty in the amount of Five Hundred Dollars

($500.00) which shall be apportioned as provided for the

Oklahoma Statutes - Title 68. Revenue and Taxation

apportionment of the tax for which the return or report was

prepared.

B. Any person that prepares any state tax returns or reports

for an Oklahoma taxpayer for compensation is hereby prohibited from

endorsing or negotiating the state income tax refund check of the

taxpayer. Upon a determination by the Tax Commission that a

preparer violated this subsection, a penalty in the amount of Five

Hundred Dollars ($500.00) shall be assessed. Said penalty shall be

apportioned in the same manner as provided for the apportionment of

the state income tax revenues.

C. The penalties imposed pursuant to the provisions of this

section shall be in addition to any other penalties imposed by any

tax laws or civil or criminal laws of this state.

D. When assisting taxpayers in preparing an individual income

tax return, tax preparers shall advise their clients of their

responsibility to remit use taxes through the use tax remittance

line on the individual income tax return or by filing a consumer use

tax return.

Added by Laws 1983, c. 275, § 17, emerg. eff. June 24, 1983.

Amended by Laws 1984, c. 220, § 11, operative July 1, 1984; Laws

2005, c. 479, § 5, eff. July 1, 2005; Laws 2010, c. 412, § 6, eff.

July 1, 2010.