Oklahoma Code § 68-613

§ 68-613.

Discontinuance of operations.

Oklahoma Statutes - Title 68. Revenue and Taxation

(a) Whenever any person to whom a Motor Fuel/Diesel Fuel

Importer for Use License has been issued ceases doing business or

discontinues all operations in Oklahoma subject to the tax levied by

this article, such person must notify the Corporation Commission in

writing of said fact within fifteen (15) days after such

discontinuance and surrender such license together with all Motor

Fuel/Diesel Fuel Importer for Use Licenses issued. All tax,

penalties and interest levied by this article due from such person

at the time of such discontinuance, shall become due and payable

concurrently with such discontinuance, and such person must make a

report and pay all such tax, interest and penalties at the time his

license is surrendered.

(b) Any person willfully violating any of the provisions of this

section shall be guilty of a misdemeanor and shall, upon conviction

thereof, be punished by a fine of not more than One Thousand Dollars

($1,000.00), or be sentenced to imprisonment in the county jail for

not more than one (1) year or both. Venue for prosecution arising

under this section shall be in the district court of any county in

which such person resides, or, if such person is not a resident of

this state, any county in which such person uses the highways of

this state or maintains an established place of business.

Added by Laws 1963, c. 363, § 2, eff. July 1, 1963. Renumbered by §

6-613 of this title by Laws 1965, c. 215, § 2. Amended by Laws

1978, c. 220, § 40, eff. Jan. 1, 1979; Laws 2006, c. 238, § 18,

emerg. eff. June 6, 2006.