Oklahoma Jury Instruction — 10.10.6 Section 6672 Penalty, also known as "Oklahoma 6672 Penalty Instruction," is a legal instruction that outlines the penalties associated with violating Section 6672 of the Oklahoma Jury Instructions. Section 6672 imposes penalties for willful failure to pay payroll taxes on behalf of employees. This instruction is often utilized in Oklahoma courts during cases related to payroll tax withholding and the responsibilities of employers in fulfilling their obligations. It provides guidance to the jury in understanding the consequences of deliberate non-compliance with Section 6672. The penalties outlined in Oklahoma 6672 Penalty Instruction include fines and potential imprisonment for employers who willfully fail to pay payroll taxes. These penalties are designed to enforce compliance with tax laws and protect the rights of employees. Additionally, there might be variations or different types of Oklahoma Jury Instruction — 10.10.6 Section 6672 Penalty, based on the specific circumstances of the case. For example, a jury instruction related to situations involving intentional underpayment of payroll taxes might address different penalties or aggravating factors compared to cases where an employer simply fails to pay the taxes due to financial difficulties or misunderstanding of the law. It is crucial for juries to carefully consider the evidence presented and apply the instruction to determine whether an employer's actions were willful and if penalties under Section 6672 are justified. The instruction serves as a guidepost for jurors, outlining the legal framework to assess the severity and appropriateness of the penalties in each case. In conclusion, Oklahoma Jury Instruction — 10.10.6 Section 6672 Penalty is a legal directive used in Oklahoma courts to inform juries about penalties imposed on employers who willfully fail to pay payroll taxes. By following this instruction, jurors can determine the appropriate penalties based on the specific circumstances presented in the case.