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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 710. Oklahoma Tax Commission |
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Chapter 95. Miscellaneous Areas of Regulatory and Administrative Authority |
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Subchapter 22. Registration Requirements for Resident and Nonresident Contractors |
SECTION 710:95-22-7. Fine referral, imposition and notification
Latest version.
- (a) Fine referrals. Referrals for imposition of the fine provided in OAC 710:95-22-6 may be made by the Oklahoma Employment Security Commission, Labor Department, or Compsource after an investigation and determination by the referring agency that a contractor has intentionally misclassified its employees. The referral along with all documentation supporting the referring agency's determination should be submitted to the Compliance Division.(b) Fine imposition. Upon receipt and review of the referral and supporting documentation the Compliance Division shall impose the fine in accordance with 710:95-22-6. The Compliance Division shall also impose the fine provided in 710:95-22-6 when determining upon its audit or investigation that a contractor has intentionally misclassified employees with intent to affect procedures and tax payments.(c) Fine Notification. Fine Notifications will be sent by the U.S. Postal Service to the contractor's address provided on the agency's referrals or to the address of the contractor available to the Tax Commission.