(A) Prohibited acts. 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) State sales tax permit number required. Any person required to collect and remit sales tax pursuant to the State Sales Tax Code, being 68 O.S. §§ 1350 et seq., or this code, and engaging in any of the callings, trades, avocations, professions, businesses or occupations for which a license is required by the town, 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) License suspension or revocation. Any license issued by the town to any person engaging in any of the callings, trades, avocations, businesses, professions or occupations for which a license is required by this code may be suspended or revoked for failure to maintain a lawful sales tax license or collect and remit sales tax if and as required by the State Sales Tax Code or this code.
(Prior Code, § 2-2-15) Penalty, see § 36.99