Oklahoma § 68-259 - Additional penalty in criminal proceedings for violating
Full text of Oklahoma Oklahoma Statutes § 68-259 — Additional penalty in criminal proceedings for violating, with citation guidance and answers to common questions.
§ 68-259. Additional penalty in criminal proceedings for violating
state tax law.
An additional penalty of an amount equal to ten percent (10%) of
the amount of tax, penalty and interest, alleged and determined in a
criminal action to be due and delinquent, is imposed upon any person
convicted of, entering a plea of guilty, or entering a plea of nolo
contendere to a violation of a tax law of this state. The
additional penalty shall be added to and become a part of the total
debt due the state pursuant to the tax law allegedly violated. Upon
collection of the additional penalty imposed herein, the Oklahoma
Tax Commission shall transmit the revenue to the State Treasurer to
be deposited in the Oklahoma Tax Commission Fund. The revenue from
the additional penalty herein shall be apportioned by the Oklahoma
Tax Commission to the county treasurers for deposit to the
appropriate fund of the district attorney to reimburse the district
attorney for costs of prosecution of criminal actions for violations
of state tax laws.
Added by Laws 1986, c. 218, § 18, operative July 1, 1986.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-259
What does Oklahoma Statutes § 68-259 cover?
Section 68-259 ("Additional penalty in criminal proceedings for violating") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-259?
A common citation format is "Oklahoma Statutes § 68-259" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-259 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.