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§ 500.53. Failure to obtain required licenses--Penalties

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 5. Motor Fuel Tax Code (Refs & Annos)
68 Okl.St.Ann. § 500.53
§ 500.53. Failure to obtain required licenses--Penalties
No person shall engage in any business activity in this state as to which a license is required by this act1 unless the person shall have first obtained the license. Any person who negligently violates this section is subject to a civil penalty in the amount of One Thousand Dollars ($1,000.00). Any person who knowingly violates or knowingly aids and abets another to violate this section with the intent to evade the tax levied by this act shall be guilty of a misdemeanor and shall, upon conviction, be fined not more than One Thousand Dollars ($1,000.00), or be sentenced to a term of not more than one (1) year in the county jail, or shall be punishable by both such fine and imprisonment.

Credits

Laws 1996, c. 345, § 53, eff. Oct. 1, 1996.

Footnotes

Title 68, § 500.1 et seq.
68 Okl. St. Ann. § 500.53, OK ST T. 68 § 500.53
Current with emergency effective legislation through Chapter 295 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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