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OKLAHOMA COUNTY • CJ-2026-1565

STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION v. DANIEL CHABINO, WORLD IMPORTS AT WHOLESALA INC

Filed: Mar 3, 2026
Type: CJ

What's This Case About?

Let’s cut straight to the chase: the Oklahoma Tax Commission is chasing a man and his wholesale import business for $413,347.79—over a single month of unpaid sales tax from April 2017. Yes, you read that right. One. Month. Seven years ago. And somehow, thanks to the magical snowball effect of interest, penalties, and bureaucratic inertia, a tax bill that started at around $133,000 is now knocking on the door of half a million dollars. This isn’t just a tax dispute—it’s a financial horror story with receipts.

Meet Daniel Chabino, the man at the center of this fiscal tornado, and his business, World Imports at Wholesala Inc.—note the slightly suspicious spelling of “Wholesala,” which we refuse to believe is a typo and instead choose to interpret as a bold branding choice. Together, they allegedly ran a wholesale import operation out of Oklahoma, the kind of business that probably dealt in bulk goods—think pallets of random stuff from overseas, the kind of inventory that fills up warehouse space and, apparently, tax liability. The state isn’t saying what they were importing (party supplies? knockoff electronics? novelty cowboy hats?), but what we do know is that in April 2017, someone forgot to cut a very important check to the Oklahoma Tax Commission. Specifically, a sales tax payment totaling $133,613.13. That’s not chump change. That’s “I could’ve bought a small office building or at least a really nice food truck” money.

Now, normally, if you miss a tax payment, the state sends a polite (or not-so-polite) letter. Then maybe a reminder. Then a sternly worded notice with exclamation points. But in this case, it appears Daniel and his Wholesala empire went full ghost. No payment. No explanation. Just radio silence. So the Oklahoma Tax Commission did what tax agencies do best: they let the penalties and interest cook. And oh, did they cook. By the time this lawsuit was filed in July 2020—three years after the original tax period—the debt had ballooned to $222,115.63, with nearly $75,000 in interest and over $13,000 in penalties. And get this—the filing date on the petition is listed as February 27, 2026, which either means someone in the Oklahoma Tax Commission has a time machine or this document was pre-dated for future use. Either way, by that future date, the total demand had nearly doubled again to $413,347.79. That’s not just interest accruing—it’s interest on the interest, penalties on the penalties, and the financial equivalent of compound interest gone feral.

So why are we in court? Because the state isn’t just sending invoices anymore. They’ve escalated to full-on tax enforcement mode. The Oklahoma Tax Commission isn’t asking a judge to rule on whether Daniel Chabino should pay—it’s already decided he owes. Instead, they’re asking the court for permission to go after his assets, to garnish wages, seize property, and treat this tax debt like a court judgment. And legally, they’re allowed to do that. Under Oklahoma law, once a tax warrant is filed, it’s treated just like a judgment—meaning the state can act like a creditor with superpowers. No trial. No jury. Just paperwork and consequences. The claim here isn’t dramatic: “Application for State Tax Enforcement” sounds about as exciting as watching paint dry, but it’s basically the government saying, “We’ve given up on polite requests. Now we’re coming for your stuff.”

And what do they want? $413,347.79. Let’s put that number in perspective. That’s enough to buy three brand-new Ford F-150s. Or fund a small business startup. Or, if you’re feeling fancy, buy a modest house in most parts of Oklahoma. For failing to pay a single month’s sales tax seven years ago? That’s the kind of financial overkill that makes you wonder if the state has a vendetta or just really, really hates late payments. And while we don’t know what Daniel’s defense might be—maybe he disputes the amount, maybe he claims the business collapsed, maybe he forgot he even owned a company called “Wholesala”—the filing doesn’t show any counterarguments. Just silence. Which, in court, is usually the sound of someone getting steamrolled by the machinery of government.

Now, here’s where we, your friendly neighborhood civil court gossips, take a moment to editorialize. The most absurd part of this case isn’t the amount—it’s the timeline. The tax was due in April 2017. The warrant was filed in July 2020. That’s a three-year gap where the state apparently didn’t act, or at least didn’t act publicly. Meanwhile, interest and penalties were piling up like unpaid parking tickets in a junkyard. And now, in 2026 (allegedly), they want nearly half a million bucks? That’s not just enforcement—that’s financial alchemy. Turning a $133k mistake into a $413k catastrophe through the sheer power of bureaucratic patience. It’s like if your library fine for a late book kept accruing interest until it cost more than the Library of Congress.

Are we rooting for Daniel Chabino? Honestly, no. Tax evasion—even accidental—has consequences, and sales tax is how states pay for roads, schools, and the very courts that handle cases like this. But are we side-eyeing the Oklahoma Tax Commission for letting this fester like an unattended wound until it required full amputation? Absolutely. Where were they in 2017? 2018? 2019? If you wait three years to send a bill, then slap someone with a half-million-dollar demand, you lose a little moral high ground. And let’s not ignore the irony: a business called World Imports at Wholesala—which sounds like a store you’d find in a video game economy—now being hunted by the state for failing to properly import its tax payments. It’s poetic, in a depressing, paperwork-heavy way.

At the end of the day, this isn’t a whodunit. Nobody’s denying the original tax was owed. But the real crime here might be the sheer, soul-crushing weight of compound penalties and the quiet horror of realizing that ignoring a government bill doesn’t make it go away—it just makes it grow teeth. And in Oklahoma, those teeth are sharp, numerous, and backed by the full power of the state. So the next time you think about delaying a tax payment, remember Daniel Chabino. Because sometimes, “Wholesala” doesn’t just refer to your business model—it becomes your entire financial fate.

Case Overview

$413,348 Demand Petition
Jurisdiction
District Court of Oklahoma County, Oklahoma
Relief Sought
$413,348 Monetary
Plaintiffs
Claims
# Cause of Action Description
1 Application for State Tax Enforcement Plaintiff alleges Defendant is indebted to the State of Oklahoma for unpaid taxes.

Petition Text

700 words
In the District Court of Oklahoma County State of Oklahoma STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION Plaintiff, v. DANIEL CHABINO WORLD IMPORTS AT WHOLESALA INC SSN XXX-XX-0301 XX-XXX4256 Defendant(s) Application for State Tax Enforcement COMES NOW the Plaintiff herein and alleges and states as follows: 1. That the Tax Warrant attached hereto as Exhibit “A” and by this reference incorporated herein as if set out in full was filed in the County Clerk’s Office, as reflected, by the Plaintiff against the real and personal property of the above-named defendant(s). 2. That the total indebtedness as of the date of said tax warrant(s) was $222,115.63, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: Tax Warrant 1715802112, 642060288 Tax Type SALES Periods 04/2017 3. That a total indebtedness in the amount of $413,347.79 as of 02-27-26 remains unpaid. 4. That the above-referenced tax warrant(s) have been filed as provided by law and the Oklahoma Tax Commission therefore has all of the remedies and may take all of the proceedings thereon for collection thereof which may be had or taken upon a judgment of the District Court per Title 68 O.S. §231 - §255. WHEREFORE, Plaintiff prays that Defendant(s) be ordered to appear at a hearing on assets; that such garnishment action or actions be maintained, or any other actions as are needed against said Defendant(s) in order to collect the full amount of indebtedness, together with interest, penalty, and fees as provided by Title 68 O.S. §217 or other laws, and for the costs of this action. DATED this date: 02-27-26 BY: Scott McGlasson, OBA#20591 Elizabeth Paul, OBA#32714 Linebarger Goggan Blair & Sampson, LLP P.O. Box 950391 Oklahoma City, OK 73195-0391 877-304-6848 / 877-304-6847 (fax) [email protected] Attorneys for Plaintiff Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Cleveland County FEIN/SSN: **-**0301, **-**4256 Taxpayer: DANIEL G CHABINO OF WORLD IMPORTS AT WHOLESALE, IN THE STATE OF OKLAHOMA TO: The County Clerk of Cleveland County, Oklahoma Whereas, the above named taxpayer(s) is indebted to the State of Oklahoma for STS with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: STS-10174540-05 04/01/2017-04/30/2017 Total Tax: $ 133,613.13 Interest to date of issuance: $ 74,727.97 Penalties to date of issuance: $ 13,538.53 Tax warrant penalty: $ 200.00 Filing Fee: $ 36.00 Total Amount Due: $ 222,115.63 Interest continues to accrue on the total tax until paid, and additional penalties may accrue as authorized by Oklahoma Law. Now therefore, you are directed to record and index this warrant in the same manner as a judgement, using the name(s) of the delinquent taxpayer(s) shown above, name of the tax, the amount of the tax, interest and penalties for which the warrant is issued, and the date and time when filed. In witness whereof, the Oklahoma Tax Commission has caused this writ to be subscribed and duly attested, with the seal of said commission affixed this July 20, 2020 Oklahoma Tax Commission: Assistant Secretary EXHIBIT Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Oklahoma County FEIN/SSN: **-****4256 Taxpayer: WORLD IMPORTS AT WHOLESALE, IN THE STATE OF OKLAHOMA TO: The County Clerk of Oklahoma County, Oklahoma Whereas, the above named taxpayer(s) is indebted to the State of Oklahoma for STS with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: STS-10174540-05 04/01/2017-04/30/2017 Total Tax: $ 133,613.13 Interest to date of issuance: $ 74,727.97 Penalties to date of issuance: $ 13,502.53 Tax warrant penalty: $ 200.00 Filing Fee: $ 36.00 Total Amount Due: $ 222,979.63 Interest continues to accrue on the total tax until paid, and additional penalties may accrue as authorized by Oklahoma Law. Now therefore, you are directed to record and index this warrant in the same manner as a judgement, using the name(s) of the delinquent taxpayer(s) shown above, name of the tax, the amount of the tax, interest and penalties for which the warrant is issued, and the date and time when filed. In witness whereof, the Oklahoma Tax Commission has caused this writ to be subscribed and duly attested, with the seal of said commission affixed this July 20, 2020 Oklahoma Tax Commission: [Signature] Assistant Secretary
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