Okla. Stat. tit. 68, § 68-2945
This is the official text of Okla. Stat. tit. 68, § 68-2945, 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 lists or information - Failure or
Official statutory text
refusal to allow inspection or comply with subpoena.
A. If any person shall knowingly and willfully make or give
under oath or affirmation a false and fraudulent list of taxable
personal property, or a false and fraudulent list of any taxable
personal property under the control of the person or required to be
listed by the person, or shall knowingly and willfully make false
answer to any question which may be put under oath by any person,
board or commission authorized to examine persons under oath in
relation to the value or amount of any taxable personal property,
the person shall be deemed guilty of the felony of perjury, a Class
D1 felony offense, and upon conviction shall be punished by
imprisonment as provided for in subsections B through F of Section
20N of Title 21 of the Oklahoma Statutes.
B. If any taxpayer, or any official, employee, or agent of the
taxpayer, shall fail or refuse, upon proper request, to permit the
inspection of any property or the examination of any books, records
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1288
and papers by any person authorized by the Ad Valorem Tax Code to do
so, or shall fail or refuse to comply with any subpoena duces tecum
legally issued under authority of this Code, the taxpayer shall be
stopped from questioning or contesting the amount or validity of any
assessment placed upon the property of the taxpayer to the board of
equalization. Nothing in this section shall impair or impede the
right of the taxpayer to appeal any order of the board of
equalization to the district court or Court of Tax Review as
provided for in Section 2880.1 of this title.
A. If any person shall knowingly and willfully make or give
under oath or affirmation a false and fraudulent list of taxable
personal property, or a false and fraudulent list of any taxable
personal property under the control of the person or required to be
listed by the person, or shall knowingly and willfully make false
answer to any question which may be put under oath by any person,
board or commission authorized to examine persons under oath in
relation to the value or amount of any taxable personal property,
the person shall be deemed guilty of the felony of perjury, a Class
D1 felony offense, and upon conviction shall be punished by
imprisonment as provided for in subsections B through F of Section
20N of Title 21 of the Oklahoma Statutes.
B. If any taxpayer, or any official, employee, or agent of the
taxpayer, shall fail or refuse, upon proper request, to permit the
inspection of any property or the examination of any books, records
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1288
and papers by any person authorized by the Ad Valorem Tax Code to do
so, or shall fail or refuse to comply with any subpoena duces tecum
legally issued under authority of this Code, the taxpayer shall be
stopped from questioning or contesting the amount or validity of any
assessment placed upon the property of the taxpayer to the board of
equalization. Nothing in this section shall impair or impede the
right of the taxpayer to appeal any order of the board of
equalization to the district court or Court of Tax Review as
provided for in Section 2880.1 of this title.
Status: in_force · Read it on the official government site
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