OK SB865

Authorizes district attorneys to create a Delinquent Sales Tax Restitution Program within their offices, allowing deferred prosecution for up to 3 years while defendants make restitution payments to the Oklahoma Tax Commission

Requires the Oklahoma Tax Commission to notify district attorneys of all sales tax delinquencies more than 60 days past due, with delinquent accounts referred for further action

Establishes fee structure for restitution agreements: court costs plus $100 per reporting period for smaller delinquencies, with an additional 25% fee on total taxes owed for cases covering 6 or more reporting periods

Grants delinquent sales taxes priority lien status over all secured and unsecured creditors, and adds an additional penalty of $15 or 10% (up to $200) for taxes unpaid within 60 days of the due date

Requires annual reporting by district attorneys to the District Attorneys Council, with a statewide report due by September 15 each year detailing program statistics including number of debtors, restitution amounts, and fees collected