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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
SENATE BILL 592 By: Howard
AS INTRODUCED
An Act relating to documentary tax stamp; amending 68
O.S. 2021, Section 3206, which relates to offense;
modifying certain penalty amounts; clarifying
statutory language; and providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 3206, is
amended to read as follows:
Section 3206. A. Any person who shall willfully fail to
purchase and affix the exact amount of stamps on any deed,
instrument, or writing as required under Section 3201 of this titl e
shall, upon conviction, be su bject to a fine of not more than One
Thousand Dollars ($1,00 0.00) the greater of Ten Thousand Dollars
($10,000.00) or twenty-five percent (25%) of the am ount of the
documentary tax stamp that should have been due on the transaction
or to imprisonment of not more than one (1) year, or to both such
fine and imprisonment for such offense.
B. The willful removal or alteration of the cance llation or
defacing marks with intent to use or cause the same to be used after
a documentary stamp has already been used shall, upon conviction,
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subject the guilty person to a fine of not more than One Thousand
Dollars ($1,000.00) the greater of Ten Thousand Dollars ( $10,000.00)
or twenty-five percent (25%) of the am ount of the documentary tax
stamp that should have been due on the tra nsaction or to
imprisonment of not more than one (1 ) year, or to both such fine and
imprisonment for such offense.
C. Proof of payment of the documentary stamp tax shall be the
exhibiting of the conveyance instrument showin g the required stamps
have been affixed. The failure or refusal of any taxpayer to
furnish proof of payment of the do cumentary stamp tax, upon being so
requested to do so by the Oklahoma Tax Commission, within ninety
(90) days after being notified by regi stered or certified mail with
return receipt requested shall be prima facie evidenc e of intent of
the taxpayer to defr aud the state and evade the payment of such tax.
Any taxpayer who intends to defraud the state or evade the payment
of the documentary sta mp tax, fee, penalty , or interest thereon
pursuant to the provisions of Section 21 7 of this title, shall be
guilty of a misdemeanor and, upon conviction, shall be punished by a
fine of not more than One Thousand Dollars ($1,000.00) the greater
of Ten Thousand Dollars ( $10,000.00) or twenty-five percent (25%) of
the amount of the documentary tax stamp that should have been due on
the transaction for each offense.
D. Should the county clerk become aware that the provisions of
the documentary stamp law have or might have been violated, h e or
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she If a county clerk has reasonable cause to be lieve that any
provision of the documentary stamp law has been or is being
violated, the clerk shall immediately report the facts to the
Oklahoma Tax Commission.
SECTION 2. This act shall become effective November 1, 2023.
59-1-502 QD 1/17/2023 6:30:04 PM