The interest or penalty or any portion thereof accruing by reason of a retailer’s or vendor’s failure to pay the city the tax herein levied may be waived or remitted in the same manner as provided for said waiver or remittance as applied in administration of the state use tax provided in 68 O.S. § 227, and to accomplish the purposes of this section, the applicable provisions of 68 O.S. § 220 are hereby adopted by reference and made a part of this article.
(Prior Code, § 20-112) (Ord. 813, passed 3-1-1996)
Statutory reference:
Interest or penalty waiver or remission, see 68 O.S. § 220