If a municipality does not file a copy of its audit or agreed- upon-procedures report as provided in Section 17-105 of this title, the State Auditor and Inspector shall notify the Oklahoma Tax Commission which shall withhold from the municipality its monthly allocations of gasoline taxes until notified by the Office of the State Auditor and Inspector that the audit report has been filed. If a report is not filed within two (2) years after the close of the fiscal year in the case of an annual audit, or the second fiscal year of a biennial audit period, the funds being withheld shall be remitted by the Oklahoma Tax Commission to the Special Investigative Unit Auditing Revolving Fund created pursuant to Section 4 of this act. Added by Laws 1977, c. 256, § 17-107, eff. July 1, 1978. Amended by Laws 1979, c. 30, § 2, emerg. eff. April 6, 1979; Laws 1993, c. 146, § 2; Laws 2005, c. 459, § 4, eff. July 1, 2005; Laws 2022, c. 254, § 3, eff. July 1, 2022.
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