Interest and penalties; delinquency.
Oklahoma City Municipal Code § 52-30
in effect§ 52-30. - Interest and penalties; delinquency.
(a) The provisions of 68 O.S. § 217 are hereby adopted and made a part of this Code. Interest and penalties at the rates and in amounts as therein specified are hereby levied and shall be applicable in cases of delinquency in reporting and paying the tax levied by this Code.
(b) The failure or refusal of any taxpayer to make and transmit the reports and remittances of tax in the time and manner required by this Code shall cause such tax to be delinquent. If such delinquency continues for a period of five days the taxpayer shall forfeit his claim to any discount allowed under this article.
(Code 1970, § 14-14; Code 1980, § 52-27)
Source: City of Oklahoma City, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ok/oklahoma_city/codes/code_of_ordinances?nodeId=OKMUCO2020_CH52TA_ARTIISATACO_S52-30INPEDEFetched: 10/28/2026
