Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 3 - Returns and Reports
Part 3 - LIABILITY; PENALTIES
- Section 710:50-3-20 - Person liable; definition
- Section 710:50-3-21 - Penalty for filing insufficient or spurious information; no response to impermissible inquiries
- Section 710:50-3-22 - Commission may compel information, books, records
- Section 710:50-3-23 - Penalty for fraud
- Section 710:50-3-24 - Failure to file; evidence of fraud; criminal prosecution
- Section 710:50-3-25 - Additional penalty for criminal violations
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