Okla. Stat. tit. 68, § 68-2376

A. Any person, natural or corporate, or any officer or agent of

any corporation who, with the intent to defraud the state or evade

the payment of any income tax, shall fail to file a state income tax

return when such person is required to do so by the statutes of

Oklahoma, and within the time in which such returns are required to

be filed, or within a time extension if obtained from the Tax

Commission shall be guilty, upon conviction, of a felony and shall

be punished as provided for in Section 240.1 of this title.

B. Any person, natural or corporate, or any officer or agent of

any corporation who, with the intent to defraud the state, or evade

the payment of any income tax, files a state income tax return which

is false in any material items or particular, shall be guilty, upon

conviction, of a Class D1 felony offense and shall be punished as

provided for in subsection A of Section 241 of this title.

C. Nothing in this section shall be construed to prevent the

state or any agency thereof from collecting any fees or penalties as

provided by law. Any corporate violator may be so fined.

D. Offenses defined in this section shall be reported to the

appropriate district attorney of this state by the Oklahoma Tax

Commission as soon as said offenses are discovered by the Commission

or its agents or employees. Any other provision of law to the

contrary notwithstanding, the Commission shall make available to the

appropriate district attorney, or to the authorized agent of said

district attorney, its records and files pertinent to such

prosecutions, and such records and files shall be fully admissible

for the purpose of such prosecutions.