A. If an employer fails to file a return or to pay to the Oklahoma Tax Commission the withholding tax within the time prescribed by this article, there shall be imposed on him a penalty equal to ten percent (10%) of the amount of tax, or ten percent (10%) of the amount of the underpayment of tax, if such failure is not corrected within fifteen (15) days after the tax becomes delinquent. There shall also be imposed on such employer interest at the rate of one and one-quarter percent (1 1/4%) per month during the period such underpayment exists. For the purposes of this paragraph, "underpayment" shall mean the excess of the amount of the tax required to be paid over the amount thereof actually paid on or before the date prescribed therefor. Such penalty and interest shall be added to and become a part of the tax assessed. However, the Tax Commission shall not collect the penalty assessed if the taxpayer remits the tax and interest within sixty (60) days of the mailing of a proposed assessment or voluntarily pays the tax upon the filing of an amended return.
B. Any employer who is required under the provisions of Section 2385.3 of this title to furnish a statement to an employee, but who willfully fails to furnish such employee the statement required by said section, shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not exceeding One Hundred Dollars ($100.00), or by imprisonment for not more than six (6) months in the county jail, or by both such fine and imprisonment for each such offense.
C. The provisions of subsections A and B of this section shall also apply to every person making payments of winnings subject to withholding.
Added by Laws 1965, c. 530, § 2, emerg. eff. July 24, 1965. Renumbered from Title 68, § 2335 by Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971. Amended by Laws 1986, c. 218, § 26, emerg. eff. June 9, 1986; Laws 1988, c. 87, § 3, operative July 1, 1988; Laws 1990, c. 339, § 11, emerg. eff. May 31, 1990; Laws 1998, c. 385, § 11, eff. Nov. 1, 1998; Laws 2005, c. 479, § 21, eff. July 1, 2005; Laws 2012, c. 357, § 9, eff. July 1, 2012; Laws 2014, c. 274, § 4, eff. Nov. 1, 2014.
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