Okla. Stat. tit. 68, § 68-103
This is the official text of Okla. Stat. tit. 68, § 68-103, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Conduct of hearings - Production of books and records -
Official statutory text
Perjury.
In the performance of its duties, as defined by law, the Tax
Commission, or any member thereof, shall have the power to
administer oaths, to conduct hearings, and to compel the attendance
of witnesses and the production of the books, records and papers of
any person, firm, association or corporation.
Any person, or any member of any firm or association, or any
official, agent or employee of any corporation, who shall fail or
refuse to testify, or who shall fail or refuse to produce any books,
records or papers which the Commission shall require; or who shall
fail or refuse to permit the examination of the same; or who shall
fail or refuse to furnish any other evidence or information which
the Commission, or any member thereof, may require; or who shall
fail or refuse to answer any question which may be put to him by
said Commission, or any member thereof, touching the business,
property, assets or effects of any such person, firm, association or
corporation, or the valuation thereof or the income or profits
therefrom, shall be guilty of a misdemeanor, and, upon conviction,
shall be punished by a fine of not more than Five Hundred Dollars
($500.00), or by imprisonment in the jail of the county where such
offense shall have been committed for not more than one (1) year, or
by both such fine and imprisonment.
Any person, or member of any firm or association, or any
official, agent or employee of any corporation, who shall knowingly
make false answer to any question which may be put to him by the
Commission, or any member thereof, touching the business, property,
assets or effects of any such person, firm, association or
corporation, or the valuation thereof or the income or profits
therefrom; or who shall make or present any false affidavit
concerning any list, schedule, statement, report or return, or for
Oklahoma Statutes - Title 68. Revenue and Taxation Page 49
any other purpose, filed with the Commission or required to be filed
by this Code or by any other law of the state, shall be guilty of
the felony of perjury, and, upon conviction, shall be punished as
provided by law.
In the performance of its duties, as defined by law, the Tax
Commission, or any member thereof, shall have the power to
administer oaths, to conduct hearings, and to compel the attendance
of witnesses and the production of the books, records and papers of
any person, firm, association or corporation.
Any person, or any member of any firm or association, or any
official, agent or employee of any corporation, who shall fail or
refuse to testify, or who shall fail or refuse to produce any books,
records or papers which the Commission shall require; or who shall
fail or refuse to permit the examination of the same; or who shall
fail or refuse to furnish any other evidence or information which
the Commission, or any member thereof, may require; or who shall
fail or refuse to answer any question which may be put to him by
said Commission, or any member thereof, touching the business,
property, assets or effects of any such person, firm, association or
corporation, or the valuation thereof or the income or profits
therefrom, shall be guilty of a misdemeanor, and, upon conviction,
shall be punished by a fine of not more than Five Hundred Dollars
($500.00), or by imprisonment in the jail of the county where such
offense shall have been committed for not more than one (1) year, or
by both such fine and imprisonment.
Any person, or member of any firm or association, or any
official, agent or employee of any corporation, who shall knowingly
make false answer to any question which may be put to him by the
Commission, or any member thereof, touching the business, property,
assets or effects of any such person, firm, association or
corporation, or the valuation thereof or the income or profits
therefrom; or who shall make or present any false affidavit
concerning any list, schedule, statement, report or return, or for
Oklahoma Statutes - Title 68. Revenue and Taxation Page 49
any other purpose, filed with the Commission or required to be filed
by this Code or by any other law of the state, shall be guilty of
the felony of perjury, and, upon conviction, shall be punished as
provided by law.
Status: in_force · Read it on the official government site
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