Okla. Stat. tit. 68, § 68-243
This is the official text of Okla. Stat. tit. 68, § 68-243, 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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Evidence and witnesses - Penalty - Venue
Official statutory text
Oklahoma Statutes - Title 68. Revenue and Taxation Page 124
(a) Any person, or any member of any firm or association, or any
official, agent, or employee of any corporation, who shall fail or
refuse:
(1) to testify, or
(2) to produce any books, records, or papers which the Tax
Commission shall require, or
(3) to permit the examination of the same, or
(4) to furnish any other evidence or information which the Tax
Commission may require, or
(5) to answer any questions which may be put to him by the Tax
Commission 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, upon
conviction, of a misdemeanor and shall be punished by a fine of not
more than Five Thousand Dollars ($5,000.00), or by imprisonment for
not more than one (1) year in the county jail, or 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 either the county
in which the person resides or maintains his place of business or in
the county in which the hearing is held.
(a) Any person, or any member of any firm or association, or any
official, agent, or employee of any corporation, who shall fail or
refuse:
(1) to testify, or
(2) to produce any books, records, or papers which the Tax
Commission shall require, or
(3) to permit the examination of the same, or
(4) to furnish any other evidence or information which the Tax
Commission may require, or
(5) to answer any questions which may be put to him by the Tax
Commission 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, upon
conviction, of a misdemeanor and shall be punished by a fine of not
more than Five Thousand Dollars ($5,000.00), or by imprisonment for
not more than one (1) year in the county jail, or 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 either the county
in which the person resides or maintains his place of business or in
the county in which the hearing is held.
Status: in_force · Read it on the official government site
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