Except as provided in 11 Oklahoma Statutes 2001, section 14-111, the City of Prague, Oklahoma does hereby determine that court costs which may be charged and collected by the City Court Clerk in connection with Municipal offenses shall forthwith be the sum of forty five dollars ($45.00) per case or offense plus the fees and mileage of jurors and witnesses.
A. The City of Prague Municipal Court seeking to collect unpaid fines and costs of at least fifty dollars ($50.00) from an individual who has filed a State Income Tax return may file a claim with the Oklahoma Tax Commission requesting that the amount owed to the Municipal Court be deducted from any State Income Tax refund due to that individual. The claim shall be filed electronically in a form prescribed by the Oklahoma Tax Commission and shall contain information necessary to identify the person owing the debt, including the full name and Social Security number of the debtor, all in accordance with 68 Oklahoma Statutes supp. 2008, section 205.2.
B. The Municipal Court shall send notice to the Municipal Court defendant by first class mail at the last known address of the Municipal Court defendant as shown by the records of the Tax Commission when seeking to collect unpaid Municipal fines and costs. The notice shall state:
1. That a claim has been filed;
2. The basis for the claim;
3. That the Municipal Court has applied to the Tax Commission for any portion of the tax refund due to the Municipal Court defendant which would satisfy the unpaid Municipal Court fines and costs, in full or in part;
4. That the Municipal Court defendant has the right to contest the claim by sending a written request to the Municipal Court for a hearing to protest the claim and, if the Municipal Court defendant fails to apply for a hearing within sixty (60) days after the date of the mailing of the notice, the Municipal Court defendant shall be deemed to have waived his or her opportunity to contest the claim;
5. That a collection expense of five percent (5%) of the gross proceeds owed to the Municipal Court shall be charged to the Municipal Court defendant and withheld from the refund upon final determination of the debt or final judgment at the hearing or upon failure of the debtor to request a hearing; and,
6. If the taxpayer settles the unpaid Municipal fines and costs before the time to contest the claim expires, the Municipal Court shall notify the Tax Commission in writing or by electronic media that the claim has been released.
C. In the case of a joint return, the notice shall state:
1. The name of any taxpayer named in the return against whom no unpaid fines and costs, or final judgment is claimed.
2. The fact that unpaid Municipal fines and costs are not claimed against that taxpayer.
3. The fact that the taxpayer is entitled to receive a refund if it is due regardless of the Municipal fines and costs asserted against the Municipal Court defendant.
4. That in order to obtain the refund due, the taxpayer must apply, in writing, for a hearing with the Municipal Court named in the notice within sixty (60) days after the date of the mailing of the notice.
5. If the taxpayer against whom no Municipal fines and costs are claimed fails to apply in writing for a hearing within sixty (60) days after the mailing of the notice, the taxpayer shall have waived his or her right to a refund.
D. If the Municipal Court asserting the claim receives a written request for a hearing from the debtor or taxpayer against whom no Municipal fines and costs are claimed, the Municipal Court shall grant a hearing according to the provisions of the Administrative Procedures Act, section 250, et seq., of title 75 of the Oklahoma Statutes. It shall be determined at the hearing whether the claimed sum is correct or whether an adjustment to the claim shall be made. Pending final determination at the hearing of the validity of the unpaid fines and costs asserted by the Municipal Court, no action shall be taken in furtherance of the unpaid fines and costs. Appeals from actions taken at the hearing shall be in accordance with the provisions of the Administrative Procedures Act.
E. Upon final determination at a hearing, as provided for in subsection D of this section, of the amount of the unpaid fines and costs or upon failure of the debtor or taxpayer against whom no unpaid fines and costs are claimed to request such a hearing, the Municipal Court shall submit in the manner prescribed by the Tax Commission notification of the action taken on the claim and a request that the amount owed, including the collection expense, be deducted from the tax refund due to the debtor and transferred to the Municipal Court. However, if the tax refund due is inadequate to pay the unpaid fines and costs, the balance due the Municipal Court shall be a continuing debt or final judgment until paid in full.
F. The information obtained by the Municipal Court from the Tax Commission pursuant to the provisions of this section shall be used only to aid in collection of the unpaid fines and costs owed to the Municipal Court. Disclosure of the information for any other purpose shall constitute a misdemeanor. Any court employee or other person convicted of violating this provision shall be subject to a fine not exceeding one thousand dollars ($1,000.00) pursuant to State law and, if still employed by the courts, shall be dismissed from employment.
G. The provisions of this section shall not apply to claims filed under the provisions of section 2906 or section 5011 of title 68 of the Oklahoma Statutes. (Ord. 469, 1-8-2018)