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A. 68 Oklahoma Statutes section 217 is adopted and made a part of this chapter.
B. Interest and penalties at the rates and in amounts specified in the state statute cited in subsection A of this section are hereby levied and shall be applicable in cases of delinquency in reporting and paying the tax levied by this chapter.
C. The failure or refusal of any taxpayer to make and transmit the reports and remittances of tax in the time and manner required by this chapter shall cause such tax to be delinquent.
D. If such delinquency continues for a period of five (5) days, the taxpayer shall forfeit his claim to any discount allowed under this chapter. (1998 Code)