Oklahoma Code § 68-1708

Title 68. Revenue And Taxation: Employer identification numbers - Proof required for
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public project bids - Penalties.
A.  All contractors as defined in Section 1701 of this title
signing any contract to provide materials or labor on a public
construction project in this state shall show proof of all
documentation required pursuant to Section 1701.1 of this title.
B.  Any contractor who fails to provide proof as required in
subsection A of this section, or any contractor who performs work in
this state as a contractor without registration as required by
Section 1701.1 of this title, shall be fined by the Oklahoma Tax
Commission an amount not to exceed ten percent (10%) of the
contractor's total bid, which shall be in addition to any other
penalties allowed by law.
C.  Any contractor who intentionally misclassifies individuals
as independent contractors rather than employees for the purpose of
affecting procedures and payments relating to withholding and social
security, unemployment tax or workers' compensation premiums shall
be fined by the Oklahoma Tax Commission an amount not to exceed ten
percent (10%) of the contractor's total bid, which shall be in
addition to any other penalties allowed by law.

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