In addition to all civil penalties provided by this article, the failure or refusal of any taxpayer to make reports and remittances herein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under this article shall be an offense, and upon conviction thereof, the offending taxpayer shall be subject to a fine as provided in § 1-14.
(Prior Code, § 20-38) (Ord. 742, passed 9-17-1979)
Statutory reference:
False or fraudulent returns, see 68 O.S. § 241