Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 95. Miscellaneous Areas of Regulatory and Administrative Authority |
Subchapter 22. Registration Requirements for Resident and Nonresident Contractors |
SECTION 710:95-22-4. Fines for violating contractor requirements
Latest version.
- A contractor who fails to provide proof of employer identification numbers, upon written request, as provided in Section 710:95-22-3 or who performs work in this state as a resident or nonresident contractor without registering for employer identification numbers with the Oklahoma Tax Commission, the Oklahoma Employment Security Commission, the Internal Revenue Service and the Social Security Administration, as required by Section 1701.1 of Title 68 of the Oklahoma Statutes, shall be subject to the following:(1) First violation, a fine in an amount not to exceed the lessor of 10% of the contractor's total bid or $500.00.(2) Second violation, a fine in an amount not to exceed the lessor of 10% of the contractor's total bid or $1,000.00.(3) Third and subsequent violations, a fine in an amount not to exceed ten percent (10%) of the contractor's total bid.