(A) No person shall:
(1) Intentionally fail or refuse to make tax reports and remittances as required under this subchapter; or
(2) Intentionally make false and fraudulent tax reports for the purpose of avoiding or escaping payment of any tax or portion thereof due under this subchapter.
(B) Any person required to collect and remit sales tax pursuant to the Oklahoma Sales Tax Code or this code of ordinances who engages in any of the callings, trades, avocations, professions, businesses or occupations for which a license is required by the city, and applying for such license, must submit proof, as a condition precedent to issuing such license, of a valid sales tax permit number issued by the state.
(C) Any license issued by the city to any person engaging in any of the callings, trades, avocations, businesses, professions or occupations for which a license is required by this code of ordinances may be suspended or revoked for failure to maintain a lawful sales tax license or to collect and remit sales tax if and as required by the Oklahoma Sales Tax Code or this code of ordinances.
(Prior Code, § 7-221) Penalty, see § 35.99