us-ok/stat
Okla. Stat. tit. 68, § 246
Penalty
Any person who shall knowingly verify, by oath, affirmation, or declaration, any false report or false return or other matter which is false, which by statute is required to be verified by oath, affirmation, or declaration and filed with the Tax Commission, shall be guilty, upon conviction, of the felony of perjury, a Class C2 felony offense, and shall be punished by the imposition of a fine of not less than Five Hundred Dollars ($500.00) or more than Five Thousand Dollars ($5,000.00), or by imprisonment as provided for in subsections B through F of Section 20M of Title 21 of the Oklahoma Statutes.
Amendment history
Added by Laws 1965, c. 414, § 2, emerg. eff. July 7, 1965. Amended by Laws 1984, c. 220, § 9, operative July 1, 1984; Laws 1997, c. 133, § 555, eff. July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 404, eff. July 1, 1999; Laws 2025, c. 486, § 283, eff. Jan. 1, 2026. NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 555 from July 1, 1998, to July 1, 1999.
Source: view the official text
Nearby sections (25 sections)
- 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…
- 254 · Garnishment to collect delinquent taxes, penalties, or interest
- 255 · Contracting with debt collection agency to collect delinquent…
- 255.1 · Repealed by Laws 1994, c. 385, § 4, eff. Sept. 1, 1994
- 255.1A · Authority to enter into contracts with state agencies for…
- 255.2 · Authority to assess, collect and enforce retail medical…