There is a newer version
of
this Section
2018 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-5016. False or fraudulent claims - Penalties.
Universal Citation: 68 OK Stat § 68-5016 (2018)
In addition to the penalties provided in the Uniform Tax Procedure Code, any person who knowingly and willfully files a claim for sales tax relief to which such person is not entitled or who knowingly and willfully furnishes any false or fraudulent information to the Tax Commission pursuant to the provisions of the Sales Tax Relief Act, shall be subject to a penalty equal to the amount of the relief claimed. In addition to such penalty, such person shall repay to the Tax Commission any amount of sales tax relief granted pursuant to such claim.
Added by Laws 1990, c. 126, § 7, emerg. eff. April 25, 1990. Amended by Laws 1990, c. 339, § 19, emerg. eff. May 31, 1990.
Disclaimer: These codes may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
