710:50-3-24 Failure to file; evidence of fraud; criminal prosecution

(a) Failure to file an Oklahoma income tax return, when the files and records of the Commission indicate a prior knowledge of the requirement to file an income tax return, shall be evidence of intent to defraud the state and evade the payment of taxes. (b) Any attempt by the Commission to collect any tax, penalty or interest which may be due in a case where a return which was required to be filed, and which was not filed within the time required, shall not be deemed to be an action taken in lieu of prosecution, but rather an action taken in addition to any prosecution for the violation of state tax laws. (c) In cases where the Commission deems it appropriate, violators of the state tax laws may be prosecuted as provided by law. [ See: 68 O.S. §§240.1, 241, 2377]