§ 11-17-107. Failure to file audit or agreed-upon-procedures report.

If a municipality does not file a copy of its audit or agreed-upon-procedures report as provided in Section 17-105 of this title, the State Auditor and Inspector shall notify the Oklahoma Tax Commission which shall withhold from the municipality its monthly allocations of gasoline taxes until the audit report is filed.  If a report is not filed within two (2) years after the close of the fiscal year, the funds being withheld shall be remitted by the Oklahoma Tax Commission to the county in which the incorporated city or town is located and deposited to the county highway fund of that county to be used as otherwise provided by law.

Added by Laws 1977, c. 256, § 17-107, eff. July 1, 1978.  Amended by Laws 1979, c. 30, § 2, emerg. eff. April 6, 1979; Laws 1993, c. 146, § 2; Laws 2005, c. 459, § 4, eff. July 1, 2005.