Oklahoma § 68-3005.1 - County excise boards - Membership - Unlawful acts Compensation - Penalties

§ 68-3005.1. County excise boards - Membership - Unlawful acts Compensation - Penalties

A. A county excise board is hereby created for each county in

the state, to be composed of the members of the county board of

equalization as created in Section 2861 of this title. The county

clerk shall serve as secretary and clerk of the board without

additional compensation.

B. It shall be unlawful for any member of the county excise

board to sell or contract to sell, or to lease or contract to lease,

or to represent any person, firm, corporation or association in the

sale or the lease of any machinery, supplies, equipment, material,

or other goods, wares, or merchandise to any county or city or town

of the county. It shall also be unlawful for any member of the

county excise board to serve as employee, official, or attorney for

any county or city, or town of the county, or for any such member to

represent any taxpayer before such board in any manner, or to use

his or her position as a board member to further his or her own

interests. It shall also be unlawful for any taxpayer or interested

party to employ any member of the county excise board in any matter

coming before the board.

C. The members of county excise boards in all counties having

an assessed valuation of Two Billion Dollars ($2,000,000,000.00) or

more shall receive as compensation an amount not to exceed One

Hundred Twenty-five Dollars ($125.00) per day. The members of

county excise boards in all other counties may receive as

compensation an amount not to exceed One Hundred Dollars ($100.00)

per day, the amount to be established by the boards.

In addition, the members of county excise boards shall be

reimbursed for each mile of travel to and from their residences to

the place of meeting of the board for each session attended at the

Oklahoma Statutes - Title 68. Revenue and Taxation

rate provided for other county officers. The members of county

excise boards shall be also reimbursed for each mile of necessary

travel in the performance of their official duties at the same rate.

The total number of days in each year for which the members of

the board may be paid shall be as follows:

1. In counties having an assessed valuation of Forty Million

Dollars ($40,000,000.00) and less, not to exceed sixty (60) days;

2. In counties having an assessed valuation of more than Forty

Million Dollars ($40,000,000.00) and not more than Eighty Million

Dollars ($80,000,000.00), not to exceed sixty-five (65) days;

3. In counties having an assessed valuation of more than Eighty

Million Dollars ($80,000,000.00) and not more than Five Hundred

Million Dollars ($500,000,000.00), not to exceed one hundred (100)

days; and

4. In counties having an assessed valuation of more than Five

Hundred Million Dollars ($500,000,000.00), not to exceed two hundred

fifty (250) days.

D. Any person violating any of the provisions of this section

shall be deemed guilty of a felony, and upon conviction thereof

shall be punished by a fine of not less than Two Hundred Dollars

($200.00) and not more than One Thousand Dollars ($1,000.00) or by

imprisonment in the custody of the Department of Corrections for not

less than six (6) months or more than two (2) years, or by both such

fine and imprisonment.

Added by Laws 1990, c. 322, § 2, eff. Jan. 1, 1992. Amended by Laws

1991, c. 232, § 5, emerg. eff. May 24, 1991; Laws 1999, c. 134, § 4,

emerg. eff. April 28, 1999; Laws 1999, c. 187, § 2, eff. Nov. 1,

1999; Laws 2000, c. 64, § 2, eff. July 1, 2000; Laws 2007, c. 172, §

3, eff. Nov. 1, 2007; Laws 2022, c. 41, § 1, eff. Nov. 1, 2022.