Oklahoma Code § 68-239

Title 68. Revenue And Taxation: Continuance of business or operations after forfeiture of
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required bond.
Any person, association, or corporation who, after the
forfeiture by the Tax Commission of any bond posted by him, shall
continue or attempt to continue in the business or operations made
taxable by any state tax law pursuant to which the bond was required
to be posted, without having said bond reinstated or without making
a new bond, 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 imprisoned 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 bond has been reinstated or a new bond has
been approved.
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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