Oklahoma Code § 68-238

Title 68. Revenue And Taxation: Conduct of business or activities without license or
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permit.
Any person, association, or corporation required to obtain a
license or permit by any state tax law, or by other law which the
Tax Commission is required to enforce, who shall, without obtaining
such license or permit, conduct the business or carry on the
activities required to be licensed, shall be guilty, upon
conviction, of a misdemeanor and shall be punished by the imposition
of a fine of not more than Five Thousand Dollars ($5,000.00), or
shall be punished by imprisonment in the county jail for not more
than one (1) year; and, upon complaint of the Tax Commission shall
be enjoined from further operating or conducting such business until
such license or permit has been procured.
The venue for prosecutions arising pursuant to the provisions of
this section shall be in the district court of any county in which
such business activities are transacted.

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