Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 45 - Gross Production
Subchapter 15 - Reclaimers and Reclaiming Operations
Section 710:45-15-7 - Penalties for reclaimers

Penalties shall apply to all late filing or non-filing of reports required of reclaimers and any failure or refusal to supply any information relative to their operation demanded by the Commission. Any violation of the Gross Production Tax Code may also subject the reclaimer to prosecution and penalty. The Commission may cancel or refuse to renew or reinstate any license of any reclaimer found to be in violation of any tax law of the State of Oklahoma or of any rule of the Oklahoma Tax Commission. [See: 68 O.S. §§ 1010(d), 1017 ]