Violations and penalties.
Oklahoma City Municipal Code § 52-34
in effect§ 52-34. - Violations and penalties.
The failure or refusal of any taxpayer to make reports or make remittances herein required, or making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under this article, upon conviction, shall be guilty: (1) of a Class "a" offense for the first violation of any of the provisions of this article; and (2) of a Class "b" offense for a second or subsequent violation of any of the provisions of this article. Each day a violation exists shall constitute a separate violation.
(Code 1980, § 52-30.1; Ord. No. 18473, § 2, 5-27-86; Ord. No. 20469, § 1, 10-24-95; Ord. No. 24468, § 1, 6-12-12)
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_S52-34VIPEFetched: 10/28/2026
