The penalty imposed by statute for a criminal violation of the Oklahoma Income Tax Code shall be based on the amount of tax, penalties, and interest determined in criminal action to be due. For collection purposes, this penalty shall not be recomputed as additional interest continues to accure, but shall remain the same as was computed at the time it was imposed. [ See: 68 O.S. §259]

← 710:50-3-24 Failure to file; evidence of fraud; criminal prosecution 710:50-3-35 Filing status and elections →