2019 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-238. Conduct of business or activities without license or permit.
Any person, association, or corporation required to obtain a license or permit by any state tax law, or by other law which the Tax Commission is required to enforce, who shall, without obtaining such license or permit, conduct the business or carry on the activities required to be licensed, shall be guilty, upon conviction, of a misdemeanor and shall be punished by the imposition of a fine of not more than Five Thousand Dollars ($5,000.00), or shall be punished by imprisonment in the county jail for not more than one (1) year; and, upon complaint of the Tax Commission shall be enjoined from further operating or conducting such business until such license or permit has been procured.
The venue for prosecutions arising pursuant to the provisions of this section shall be in the district court of any county in which such business activities are transacted.
Amended by Laws 1984, c. 220, § 2, operative July 1, 1984.
