Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 25 - Coin Operated Vending Devices
Section 710:25-1-10 - Penalties for operations without decal; forfeiture
Current through Vol. 41, No. 13, March 15, 2024
(a) Any owner who places a coin - operated vending device in operation and any person who permits a device to be located in his place of business without a decal affixed shall be liable for the fee on the device at the full annual rate and shall be liable for a penalty dependent upon the type of device as follows:
(b) The Tax Commission shall notify any owner or person of the assessment of penalty and provide the owner or person thirty (30) days to remit the penalty. The Commission shall not refuse to issue a decal under 710:25-1-4 until after the expiration of the thirty (30) days provided in this subsection.
(c) A device left without the decal affixed, including all cash in the receptacle, may be sealed until released by the Commission or seized by an authorized agent of the Commission, or any sheriff, constable or other peace officer of the State and upon seizure, the machine, together with the cash, if any contained in the receptacle of such device, will be delivered to the Commission. No device shall be seized less than fifteen (15) days after the sealing of the device and notice being placed on the device informing the owner that the device is subject to seizure if the applicable fees are not paid and decal affixed. [See: 68 O.S. §§ 1506, 1507 ]
