Okla. Stat. tit. 21, § 21-351
This is the official text of Okla. Stat. tit. 21, § 21-351, part of Oklahoma’s Stat. tit. 21, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 21,." Browse the sections below, each linked to its official government source.
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False statement regarding taxes
Official statutory text
Every person who, in making any statement, oral or written,
which is required or authorized by law to be made as the basis of
imposing any tax or assessment, or of an application to reduce any
tax or assessment, willfully states any material matter which he
knows to be false, is guilty, upon conviction, of a misdemeanor and
shall be punished by imprisonment in the county jail for not more
than one (1) year or by the imposition of a fine not to exceed Five
Thousand Dollars ($5,000.00), or by both said fine and imprisonment.
which is required or authorized by law to be made as the basis of
imposing any tax or assessment, or of an application to reduce any
tax or assessment, willfully states any material matter which he
knows to be false, is guilty, upon conviction, of a misdemeanor and
shall be punished by imprisonment in the county jail for not more
than one (1) year or by the imposition of a fine not to exceed Five
Thousand Dollars ($5,000.00), or by both said fine and imprisonment.
Status: in_force · Read it on the official government site
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