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Oklahoma Penalties: Sales and Use Tax Violations

  • Sep 19, 2012 | Gail Cole

Sales and Use Tax Violators in Oklahoma beware: filing late, failure to file, and fraudulent filing carries stiff penalties.

On August 31, 2012, the Oklahoma Tax Commission released the 2012 Notice to Vendors of Penalties for Violating the Oklahoma Sales Tax Code.

The notice spans four pages and provides a comprehensive list of violations and penalties. Penalties range from fees of 10% of the total tax due to fines of up to $50,000 and imprisonment. In short, it is well worth paying Oklahoma Sales Tax in a complete and timely manner.

The table below provides several examples of violations and penalties in Oklahoma. It is not a comprehensive list.

Violation Penalty Authority
Fail to timely file a return within 15 days after the tax is due. 10% of the total tax due. 68 OS Section 217
Provide false or fraudulent reports or returns. A fine of not less than $1,000 and up to $50,000 or by imprisonment for not less than 2 years and up to 5 years, or both. 68 OS Section 241
Conduct business or activities without a sales tax permit. Penalty in the amount of $5,000 or imprisonment in the county jail for up to one year; enjoined from further operation. 68 OS Section 238
Claim an exemption for which you are not eligible. Purchaser is held personally liable for any tax, penalty, and interest resulting from purchaser claiming the exemption. OAC 710:65-7-21

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.