Oklahoma § 36-1116 Penalty for failure to remit tax.

Oklahoma Statutes

§ 36-1116 — Penalty for failure to remit tax.

Oklahoma § 36-1116

Title 36Insurance

This text of Oklahoma § 36-1116 (Penalty for failure to remit tax.) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 36, § 36-1116 (2026).

Text

A.Any surplus lines licensee or broker who fails to remit the surplus line tax provided for by Section 1115 of this title shall be liable for a civil penalty not to exceed Twenty-five Dollars ($25.00) for each day of delinquency, per policy. The Insurance Commissioner shall collect the tax by distraint and shall recover the penalty by an action in the name of the State of Oklahoma. The Commissioner may request the Attorney General to appear in the name of the state by relation of the Commissioner.

B.If any person, association or legal entity procuring or accepting any insurance coverage from a surplus lines insurer where Oklahoma is the home state of the insured, otherwise than through a surplus lines licensee or broker, fails to remit the surplus line tax provided for by Section 1115 of

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A. Any surplus lines licensee or broker who fails to remit the surplus line tax provided for by Section 1115 of this title shall be liable for a civil penalty not to exceed Twenty-five Dollars ($25.00) for each day of delinquency, per policy. The Insurance Commissioner shall collect the tax by distraint and shall recover the penalty by an action in the name of the State of Oklahoma. The Commissioner may request the Attorney General to appear in the name of the state by relation of the Commissioner. B. If any person, association or legal entity procuring or accepting any insurance coverage from a surplus lines insurer where Oklahoma is the home state of the insured, otherwise than through a surplus lines licensee or broker, fails to remit the surplus line tax provided for by Section 1115 of this title, the person, association or legal entity shall, in addition to the tax, be liable to a civil penalty in an amount equal to one percent (1%) of the premiums paid or agreed to be paid for the policy or policies of insurance for each calendar month of delinquency or a civil penalty in the amount of Twenty-five Dollars ($25.00) whichever shall be the greater. The Insurance Commissioner shall collect the tax by distraint and shall recover the civil penalty in an action in the name of the State of Oklahoma. The Commissioner may request the Attorney General to appear in the name of the state by relation of the Commissioner.

Legislative History

Added by Laws 1957, p. 259, § 1116, operative July 1, 1957. Amended by Laws 1959, p. 135, § 1, emerg. eff. July 8, 1959; Laws 1991, c. 146, § 6, eff. Sept. 1, 1991; Laws 1992, c. 65, § 2, eff. Sept. 1, 1992; Laws 1997, c. 418, § 41, eff. Nov. 1, 1997; Laws 2009, c. 432, § 10, eff. July 1, 2009; Laws 2010, c. 222, § 20, eff. Nov. 1, 2010; Laws 2011, c. 278, § 21 and Laws 2011, c. 360, § 21; Laws 2012, c. 45, § 18, emerg. eff. April 16, 2012; Laws 2021, c. 478, § 5, emerg. eff. May 12, 2021. NOTE: Laws 2011, c. 278, § 21 and Laws 2011, c. 360, § 21 made identical changes to this section.