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§ 238. Conduct of business or activities without license or permit

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 2. Uniform Tax Procedure (Refs & Annos)
68 Okl.St.Ann. § 238
§ 238. Conduct of business or activities without license or permit
Any person, association, or corporation required to obtain a license or permit by any state tax law, or by other law which the Tax Commission is required to enforce, who shall, without obtaining such license or permit, conduct the business or carry on the activities required to be licensed, shall be guilty, upon conviction, of a misdemeanor and shall be punished by the imposition of a fine of not more than Five Thousand Dollars ($5,000.00), or shall be punished by imprisonment in the county jail for not more than one (1) year; and, upon complaint of the Tax Commission shall be enjoined from further operating or conducting such business until such license or permit has been procured.
The venue for prosecutions arising pursuant to the provisions of this section shall be in the district court of any county in which such business activities are transacted.

Credits

Laws 1965, c. 414, § 2, emerg. eff. July 7, 1965; Laws 1984, c. 220, § 2, operative July 1, 1984.
68 Okl. St. Ann. § 238, OK ST T. 68 § 238
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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