Oklahoma § 68-500.58 - Failure to precollect or timely remit tax - Fraudulent

§ 68-500.58. Failure to precollect or timely remit tax - Fraudulent

returns - Operation of motor vehicle in violation of act Transporting motor fuel without adequate shipping papers - Terminal

operators failing to meet shipping paper requirements - Penalties.

A. A supplier, permissive supplier, or importer who knowingly

fails to precollect or timely remit tax otherwise required to be

paid over to the Commission pursuant to Section 500.18 or 500.20 of

this title, or pursuant to a tax precollection agreement under

Section 500.19 of this title shall be liable for the uncollected tax

plus the appropriate penalties as set forth in Section 217 of this

title.

B. If any person liable for the tax under this act files a

false or fraudulent return with the intent to evade the tax, then

fifty percent (50%) of the total amount of any deficiency, in

addition to the deficiency, including interest as provided in

Section 217 of this title, shall be added, collected and paid.

C. Any person operating a motor vehicle in violation of Section

500.45, 500.49 or 500.50 of this title shall be guilty of a

misdemeanor for the first offense and shall, upon conviction, be

fined not more than Five Hundred Dollars ($500.00), or shall be

sentenced to a term of not more than six (6) months in the county

jail, or shall be punishable by both such fine and imprisonment.

For the second and each subsequent offense, violators shall be

guilty of a misdemeanor and shall, upon conviction, be fined not

more than One Thousand Dollars ($1,000.00), or shall be sentenced to

a term of not more than one (1) year in the county jail, or shall be

punishable by both such fine and imprisonment.

D. The Commission shall impose a civil penalty of One Thousand

Dollars ($1,000.00) for the first occurrence of transporting motor

fuel without adequate shipping papers annotated as required under

Section 500.45, 500.49 or 500.50 of this title. Each subsequent

occurrence described in this subsection is subject to a civil

penalty of Five Thousand Dollars ($5,000.00).

E. The Commission may impose a civil penalty against every

terminal operator that fails to meet shipping paper issuance

requirements under Sections 500.21, 500.44 and 500.55 of this title.

The civil penalty imposed on the terminal operator shall be the same

as the civil penalty imposed under subsection D of this section.

Added by Laws 1996, c. 345, § 58, eff. Oct. 1, 1996. Amended by

Laws 2002, c. 460, § 38, eff. Nov. 1, 2002.

Oklahoma Statutes - Title 68. Revenue and Taxation