Okla. Stat. tit. 68, § 68-242
This is the official text of Okla. Stat. tit. 68, § 68-242, 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 entries or neglect to make entries - Penalty -
Official statutory text
Venue.
Any person, whether acting for himself or for any other person,
who willfully makes any false entry or who fails to make any entry
which it is his duty to make in any book, ledger, or account
required by the provisions of this title or any state tax law to be
kept, shall be guilty, upon conviction, of a misdemeanor and shall
be punished by the imposition of a fine of not more than Five
Thousand Dollars ($5,000.00) or shall be sentenced to the county
jail for a term not exceeding one (1) year, or both.
The venue of all prosecutions arising pursuant to the provisions
of this section shall be in the district court of the county in
which such person resides, or if such person is not a resident of
this state, any county in which such person does business or
maintains an established place of business.
Any person, whether acting for himself or for any other person,
who willfully makes any false entry or who fails to make any entry
which it is his duty to make in any book, ledger, or account
required by the provisions of this title or any state tax law to be
kept, shall be guilty, upon conviction, of a misdemeanor and shall
be punished by the imposition of a fine of not more than Five
Thousand Dollars ($5,000.00) or shall be sentenced to the county
jail for a term not exceeding one (1) year, or both.
The venue of all prosecutions arising pursuant to the provisions
of this section shall be in the district court of the county in
which such person resides, or if such person is not a resident of
this state, any county in which such person does business or
maintains an established place of business.
Status: in_force · Read it on the official government site
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