Okla. Stat. tit. 40, § 40-5-103

VIOLATIONS BY EMPLOYERS. Any employer or any officer or agent

of an employer or any other person who makes a false statement or

representation knowing it to be false, or who knowingly fails to

disclose a material fact, to prevent or reduce the payment of

benefits to any individual entitled thereto, or to avoid becoming or

remaining a subject employer or to avoid or reduce any contribution

or other payment required from an employing unit under this act or

under the unemployment compensation law of any state or of the

federal government, or who willfully fails or refuses to make or to

furnish any reports required hereunder or to produce or permit the

inspection or copying of records as required hereunder, shall be

guilty of a misdemeanor and shall be punished by a fine of not less

than Fifty Dollars ($50.00) nor more than Five Hundred Dollars

($500.00), or by imprisonment for not longer than ninety (90) days,

or by both fine and imprisonment; and each such false statement or

representation or failure to disclose a material fact, and each day

of such failure or refusal shall constitute a separate offense.