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Failure to file; fraudulent return—Prohibited.

Oklahoma City Municipal Code § 52-33
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§ 52-33. - Failure to file; fraudulent return—Prohibited. No taxpayer shall: (1) fail to make tax reports and remittances as required under this article. (2) make false and fraudulent tax reports for the purpose of avoiding or escaping payment of any tax or portion thereof due under this article. (Code 1970, § 14-17; Code 1980, § 52-30; Ord. No. 18473, § 1, 5-27-86)
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_S52-33FAFIFRREROFetched: 10/28/2026

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52-33 | Corpus