Failure to file; submitting fraudulent reports; failure to post a bond; penalties and liens.
Oklahoma City Municipal Code § 52-78
in effect§ 52-78. - Failure to file; submitting fraudulent reports; failure to post a bond; penalties and liens.
(a) The failure or refusal of any operator to file reports and remittances herein required, or the 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, or failure to post a bond, shall be guilty of a Class "a" offense. Each day a violation exists shall constitute a separate offense and is subject to all penalties herein; and
(b) The Director shall have the ability to file a lien for non-payment of taxes, penalties and/or interest, as provided by 68 O.S. §§ 2701 and 2704.
(Code 1970, § 14-84; Code 1980, § 52-63; Ord. No. 18174, § 1, 7-9-85; Ord. No. 18512, § 4, 7-15-86; Ord. No. 20469, § 1, 10-24-95; Ord. No. 22729, § 1, 5-24-05)
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_ARTIIIHOTA_S52-78FAFISUFRREFAPOBOPELIFetched: 10/28/2026
