A contractor who fails to provide proof of employer identification numbers, upon written request, as provided in Section 710:95-22-3 or who performs work in this state as a resident or nonresident contractor without registering for employer identification numbers with the Oklahoma Tax Commission, the Oklahoma Employment Security Commission, the Internal Revenue Service and the Social Security Administration, as required by Section 1701.1 of Title 68 of the Oklahoma Statutes, shall be subject to the following:
Okla. Admin. Code § 710:95-22-4
Added at 30 Ok Reg 1874, eff 7-11-13