Okla. Stat. tit. 40, § 40-2-402

FRAUD.

A. If the Oklahoma Employment Security Commission determines

that any individual has made a false statement or representation or

has failed to disclose a material fact in violation of Section 5-102

of this title, the individual shall be ineligible to receive

unemployment compensation for the week that determination is made by

the Commission and for the next following fifty-one (51) weeks, and

no benefit year shall be established during such period of

ineligibility. After a determination has been made that an

individual has violated Section 5-102 of this title in a particular

benefit year, if the Commission determines that another violation of

that section has occurred in any subsequent benefit year, the

individual shall be ineligible to receive unemployment compensation

for the week in which the subsequent determination is made by the

Commission and for the next following one hundred three (103) weeks,

Oklahoma Statutes - Title 40. Labor Page 63

and no benefit year shall be established during such period of

ineligibility.

B. If the Commission makes a determination as described in

subsection A of this section, the individual shall be disqualified

for each week benefits were paid as a result of a false statement or

representation or a failure to disclose a material fact, and the

individual shall be deemed overpaid for the entire amount of

benefits paid as a result of claimant fraud.

C. The ineligibility and disqualification set forth in

subsections A and B of this section are in addition to the penalty

provided by Section 5-102 of this title, and shall be invoked

irrespective of whether such individual is prosecuted for violation

of Section 5-102 of this title, when the Commission makes such a

determination of ineligibility or disqualification.

D. A determination of fraud must be made within two (2) years

of the date on which the violation occurred.