A person or persons charging a fee for the preparation or assistance in preparation of notices required by Chapter 2 of Title 42 of the Oklahoma Statutes, other than a person licensed under Title 5 of the Oklahoma Statutes, shall register with and submit a fifty-dollar annual fee to the Oklahoma Tax Commission; provided, however, such requirements shall not apply to a lawful possessor or employee of a lawful possessor of the property for which such notices are issued. All documentation related to notices prepared by a person required to register pursuant to this section shall include the name of the person. A penalty of One Hundred Dollars ($100.00) shall be imposed upon a person who prepares or assists in the preparation of notices in violation of the requirements of this section. The Oklahoma Tax Commission shall promulgate rules to effectuate the requirements of this section.
Added by Laws 2021, c. 477, § 1, eff. Jan. 1, 2022.