70-5-4. Incomplete monthly tobacco tax reports of licensed manufacturers or wholesalers; forfeiture of discount
Any Monthly Tobacco Products Tax Report form filed with the Compliance Tax Division of the Oklahoma Tax Commission shall include, and have attached thereto, the minimum information specified in 68 O.S. §413 and 710:70-5-3. Any such monthly report form that does not include these minimum requirements shall not constitute the mandatory report. And, in the event a proper, complete monthly report is not filed on or before the due dates in accordance with 710:70-5-5, the discount of two percent (2%) of the tax due for maintaining and collecting such tax, shall not be allowed, and the report shall be delinquent.