Upon receipt of a determination from the DEQ that a tire dealer or licensed operator has demonstrated a flagrant or repeated disregard of Section 2-1-401.2 of Title 27A, the Tax Commission will commence proceedings to collect finally established used tire fee liabilities in accordance with the recommendations of the DEQ. The Tax Commission will, in a timely manner, report the results of the proceedings to the DEQ.
Okla. Admin. Code § 710:95-5-19