Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 1 - Administrative Operations
Subchapter 5 - Practice and Procedure
Part 3 - DESCRIPTION OF ADMINISTRATIVE REVIEW AND HEARINGS
Section 710:1-5-14 - Criminal tax prosecution and referral

The Tax Commission has the authority to pursue criminal prosecution in appropriate cases pursuant to the provisions of 68 O.S. § 105. The General Counsel or the district attorney is required to initiate criminal actions for violations of the tax laws of this state. The attorneys for the Tax Commission may prosecute such criminal actions or may, upon request of a district attorney, appear and assist in the prosecution of such actions initiated by the district attorney. 68 O.S. § 105(B). As used herein, the term "tax laws of this state" means any law of the State of Oklahoma which levies, imposes, provides for administration of, or in any way relates to a tax, fee, or revenue raising property which is collected by or required to be deposited with the Commission. 68 O.S. § 105(C).