Okla. Stat. tit. 21, § 21-1663

A. Any person who commits workers' compensation fraud, upon

conviction, shall be guilty of a Class D1 felony offense punishable

by imprisonment as provided for in subsections B through F of

Section 20N of this title, or by a fine not exceeding Ten Thousand

Dollars ($10,000.00), or by both such fine and imprisonment. Any

person who commits workers’ compensation fraud and who has a prior

felony conviction of workers’ compensation fraud shall receive a

two-year penalty enhancement for each prior conviction in addition

to the sentence provided above.

B. For the purposes of this section, workers' compensation

fraud shall include, but not be limited to, any act or omission

prohibited by subsection C of this section and committed by a person

with the intent to injure, defraud or deceive another with respect

to any of the following:

1. A claim for payment or other benefit pursuant to a contract

of insurance;

2. An application for the issuance of a contract of insurance;

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3. The rating of a contract of insurance or any risk associated

with the contract;

4. Premiums paid on any contract of insurance whether or not

the contract was actually issued;

5. Payments made in accordance with the terms of a contract of

insurance;

6. An application for any license which is required by the

Oklahoma Insurance Code, Title 36 of the Oklahoma Statutes;

7. An application for a license which is required for the

organization, operation or maintenance of a health maintenance

organization pursuant to Section 2501 et seq. of Title 63 of the

Oklahoma Statutes;

8. A request for any approval, license, permit or permission

required by the Workers' Compensation Act, by the rules of the

Workers' Compensation Court or by the rules of the Workers'

Compensation Court Administrator necessary to secure compensation as

required by Section 61 of Title 85 of the Oklahoma Statutes;

9. The financial condition of an insurer or purported insurer;

10. The acquisition of any insurer; or

11. A contract of insurance or a Certification of Non-Coverage

Under the Workers' Compensation Act.

C. A person is guilty of workers' compensation fraud who:

1. Presents, causes to be presented or intends to present to

another, any statement as part of or in support of any of the

purposes described in subsection B of this section knowing that such

statement contains any false, fraudulent, incomplete or misleading

information concerning any fact or thing material to the purpose for

the statement;

2. Assists, abets, solicits or conspires with another to

prepare or make any statement that is intended to be presented to,

used by or relied upon by another in connection with or in support

of any of the purposes described in subsection B of this section

knowing that such statement contains any false, fraudulent,

incomplete or misleading information concerning any fact or thing

material to the purpose of the statement;

3. Conceals, attempts to conceal or conspires to conceal any

information concerning any fact material to any of the purposes

described in subsection B of this section;

4. Solicits, accepts or conspires to solicit or accept new or

renewal insurance risks by or for an insolvent insurer;

5. Removes, attempts to remove or conspires to remove the

assets or records of the insurer or a material part thereof, from

the place of business of the insurer or from a place of safekeeping

of the insurer;

6. Conceals, attempts to conceal or conspires to conceal the

assets or records of the insurer or a material part thereof;

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7. Diverts, attempts to divert, or conspires to divert funds of

an insurer or other person in connection with:

a. a contract of insurance,

b. the business of an insurer, or

c. the formation, acquisition or dissolution of an

insurer;

8. Solicits, accepts or conspires to solicit or accept any
he insurer or a material part thereof;

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7. Diverts, attempts to divert, or conspires to divert funds of

an insurer or other person in connection with:

a. a contract of insurance,

b. the business of an insurer, or

c. the formation, acquisition or dissolution of an

insurer;

8. Solicits, accepts or conspires to solicit or accept any

benefit in exchange for violating any provision of this section;

9. Conceals, attempts to conceal, conspires to conceal or fails

to disclose any change in any material fact, circumstance or thing

for which there is a duty to disclose to another; or

10. Alters, falsifies, forges, distorts, counterfeits or

otherwise changes any material statement, form, document, contract,

application, certificate, or other writing with the intent to

defraud, deceive, or mislead another.

D. It shall not be a defense to an allegation of a violation of

this section that the person accused did not have a contractual

relationship with the insurer.

E. For the purposes of this section:

1. “Contract of insurance” includes, but is not limited to,

workers' compensation insurance or any other means of securing

compensation permitted by the Workers' Compensation Act or

reinsurance for such insurance or other means of securing

compensation;

2. “Insurer” includes, but is not limited to, any person who is

engaged in the business of making contracts of insurance;

3. “Person” means any individual or entity, whether

incorporated or not, and in the case of an entity, includes those

persons directly responsible for the fraudulent actions of the

entity;

4. “Statement” includes, but is not limited to, any oral,

written, computer-generated or otherwise produced notice, proof of

loss, bill of lading, receipt for payment, invoice, account,

certificate, survey affidavit, book, paper, writing, estimate of

property damage, bill for services, diagnosis, prescription, medical

record, x-ray, test result or other evidence of loss, injury or

expense; and

5. “Work” does not include activities that result in nominal

economic gain.