68 Oklahoma Statutes section 217 is hereby adopted and made a part of this chapter, and interest and penalties at the rates and in the amounts as therein specified are hereby levied and shall be applicable in cases of delinquency in reporting and paying the use tax levied by this chapter; provided, that, the failure or refusal of any retailer or vendor to make and transmit the reports and remittances of use tax in the time and manner required by this chapter shall cause such tax to be delinquent. In addition, if such delinquency continues for a period of five (5) days, the retailer or vendor shall forfeit his claim to any discount allowed under this chapter. (Ord. 849, 3-15-2016, eff. 6-15-2016)