§68-1105.

§68-1105.
   
   If any person, firm, association or corporation shall fail to make the
   report of the production, purchase, or production without sale, as the
   case may be, of petroleum oil, natural gas and/or casinghead gas, or
   the computation of the excise tax hereby levied, within the time
   prescribed by law for such report, it shall be the duty of the Tax
   Commission to examine the books, records and files of such persons,
   firm, association or corporation to ascertain the amount of oil
   produced and/or sold, and compute and assess the tax and penalty
   accrued thereon, as provided herein. Any such person, firm,
   association or corporation who shall fail to file any sworn statement
   or report required by the provisions of this article in the manner and
   in the time prescribed, or who shall fail to provide any information
   regarding the production from any lease in this state within thirty
   (30) days of the mailing by the Commission of a demand for such
   information, shall be liable for the assessment by the Commission and
   the payment thereto of the penalties as prescribed in Section 1010 of
   this title.