Okla. Stat. tit. 68, § 68-2944
This is the official text of Okla. Stat. tit. 68, § 68-2944, 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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Under assessment of property - Penalties
Official statutory text
It shall be unlawful for any county assessor, deputy county
assessor, member of a county board of equalization or board of
county commissioners, or member or duly authorized representative of
the Oklahoma Tax Commission or State Board of Equalization to enter
into any agreement or understanding with the owner or agent of any
taxable property, whereby such property is to be assessed lower
proportionately than other taxable property in the same county, as
an inducement to have such property brought into or kept in such
county, or for any other reason. Any person entering into any such
unlawful agreement or understanding, including the owner or agent of
the property involved, shall be deemed guilty of a misdemeanor and
upon conviction thereof shall be punished by a fine of not less than
Five Hundred Dollars ($500.00), and by imprisonment in the county
jail for not less than six (6) months. Any person convicted of such
a misdemeanor shall not be allowed to hold public office in this
state.
assessor, member of a county board of equalization or board of
county commissioners, or member or duly authorized representative of
the Oklahoma Tax Commission or State Board of Equalization to enter
into any agreement or understanding with the owner or agent of any
taxable property, whereby such property is to be assessed lower
proportionately than other taxable property in the same county, as
an inducement to have such property brought into or kept in such
county, or for any other reason. Any person entering into any such
unlawful agreement or understanding, including the owner or agent of
the property involved, shall be deemed guilty of a misdemeanor and
upon conviction thereof shall be punished by a fine of not less than
Five Hundred Dollars ($500.00), and by imprisonment in the county
jail for not less than six (6) months. Any person convicted of such
a misdemeanor shall not be allowed to hold public office in this
state.
Status: in_force · Read it on the official government site
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