Okla. Stat. tit. 68 § 1708

Current through Laws 2024, c. 453.
Section 1708 - Employer identification numbers - Proof required for public project bids - Penalties
A. All contractors as defined in Section 1701 of this title signing any contract to provide materials or labor on a public construction project in this state shall show proof of all documentation required pursuant to Section 1701.1 of this title.
B. Any contractor who fails to provide proof as required in subsection A of this section, or any contractor who performs work in this state as a contractor without registration as required by Section 1701.1 of this title, shall be fined by the Oklahoma Tax Commission an amount not to exceed ten percent (10%) of the contractor's total bid, which shall be in addition to any other penalties allowed by law.
C. Any contractor who intentionally misclassifies individuals as independent contractors rather than employees for the purpose of affecting procedures and payments relating to withholding and social security, unemployment tax or workers' compensation premiums shall be fined by the Oklahoma Tax Commission an amount not to exceed ten percent (10%) of the contractor's total bid, which shall be in addition to any other penalties allowed by law.

Okla. Stat. tit. 68, § 1708

Amended by Laws 2013 , c. 381, s. 3, eff. 5/29/2013.
Added by Laws 2012 , HB 2258, c. 351, § 1, eff. 11/1/2012.