The interest or penalty or any portion thereof accruing by reason of a retailer’s or vendor’s failure to pay the Municipality 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. §§ 220 and 227, and to accomplish the purposes of this section, the applicable provisions of said §§ 220 and 227 are hereby adopted by reference and made a part of this subchapter.
(Prior Code, § 1-94)
Statutory reference:
Related provisions, see 68 O.S. § 227