us-ok/stat
Okla. Stat. tit. 68, § 241
False or fraudulent reports, returns - Penalty - Venue
# 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.
Amendment history
Added by Laws 1965, c. 414, § 2, emerg. eff. July 7, 1965. Amended by Laws 1984, c. 220, § 5, operative July 1, 1984; Laws 1986, c. 218, § 12, emerg. eff. June 9, 1986; Laws 1997, c. 133, § 553, eff. July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 403, eff. July 1, 1999; Laws 2025, c. 486, § 560, eff. Jan. 1, 2025. NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 553 from July 1, 1998, to July 1, 1999.
Source: view the official text
Nearby sections (25 sections)
- 232 · Injunction proceedings
- 233 · Municipalities - Procedure when taxes delinquent
- 234 · Lien for unpaid taxes, interest and penalties
- 235 · Fiduciaries - Final accounts
- 236 · Agents, accountants, attorneys or other persons representing…
- 237 · Taxes imposed by other States
- 238 · Conduct of business or activities without license or permit
- 238.1 · State licenses – Collection of income taxes – Notification -…
- 238.2 · Compliance of state employees with state income tax laws -…
- 239 · Continuance of business or operations after forfeiture of…
- 240 · Failure or refusal to file report or return - Penalty
- 240.1 · False return or return with intent to defraud - Penalty
- 241 · False or fraudulent reports, returns - Penalty - Venue
- 242 · False entries or neglect to make entries - Penalty - Venue
- 243 · Evidence and witnesses - Penalty - Venue
- 244 · False answers to questions or false affidavits
- 245 · Verification of reports or returns
- 246 · Penalty
- 247 · Additional penalty for filing return or report containing…
- 248 · Commission may require taxpayer to furnish certain information
- 249 · Tax preparers - Duties - Violations - Penalties
- 250 · Register of tax warrants - Establishment and maintenance - Public…
- 251 · Filing petitions and applications for collection of delinquent…
- 252 · Attorney General - Duty to prosecute actions to collect certain…
- 253 · Corporations or limited liability companies - Filing assessment…