Okla. Stat. tit. 68, § 68-241
This is the official text of Okla. Stat. tit. 68, § 68-241, 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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False or fraudulent reports, returns - Penalty - Venue
Official statutory text
A. Any person required to make, render, sign or verify any
report, return, statement, claim, application, or other instrument,
pursuant to the provisions of this title or of any state tax law
who, with intent to defeat or evade the payment of the tax, shall
make a false or fraudulent return, statement, report, claim,
invoice, application, or other instrument, or any person who shall
aid or abet another in filing with the Tax Commission such a false
or fraudulent report or statement, shall be guilty, upon conviction,
of a Class D1 felony offense and shall be punished by the imposition
of a fine of not less than One Thousand Dollars ($1,000.00) and not
more than Fifty Thousand Dollars ($50,000.00), or shall be
imprisoned as provided for in subsections B through F of Section 20N
of Title 21 of the Oklahoma Statutes, or shall be punished by both
said fine and imprisonment.
B. The venue of prosecutions arising pursuant to the provisions
of this section shall be in the district court of any county where
such return or report was verified.
report, return, statement, claim, application, or other instrument,
pursuant to the provisions of this title or of any state tax law
who, with intent to defeat or evade the payment of the tax, shall
make a false or fraudulent return, statement, report, claim,
invoice, application, or other instrument, or any person who shall
aid or abet another in filing with the Tax Commission such a false
or fraudulent report or statement, shall be guilty, upon conviction,
of a Class D1 felony offense and shall be punished by the imposition
of a fine of not less than One Thousand Dollars ($1,000.00) and not
more than Fifty Thousand Dollars ($50,000.00), or shall be
imprisoned as provided for in subsections B through F of Section 20N
of Title 21 of the Oklahoma Statutes, or shall be punished by both
said fine and imprisonment.
B. The venue of prosecutions arising pursuant to the provisions
of this section shall be in the district court of any county where
such return or report was verified.
Status: in_force · Read it on the official government site
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