us-ok/stat
Okla. Stat. tit. 68, § 2920
Fraudulent tax receipt a felony
If any county treasurer in this state or his deputy, or any other person shall knowingly and willfully make, issue, and deliver any tax receipt, or duplicate tax receipt, required to be issued, by fraudulently making the tax receipt and its duplicate, or the paper purporting to be its duplicate, different from each other with the intent to defraud the State of Oklahoma or any county in said state or any person whomsoever, such county treasurer or deputy treasurer or other person shall be deemed guilty of a Class D1 felony offense, and on conviction thereof shall be sentenced to imprisonment as provided for in subsections B through F of Section 20N of Title 21 of the Oklahoma Statutes.
Amendment history
Added by Laws 1988, c. 162, § 120, eff. Jan. 1, 1992. Amended by Laws 1997, c. 133, § 567, eff. July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 411, eff. July 1, 1999; Laws 2025, c. 486, § 565, eff. Jan. 1, 2026. NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 567 from July 1, 1998, to July 1, 1999.
Source: view the official text
Nearby sections (25 sections)
- 2908 · Persons 65 years of age or older or totally disabled person -…
- 2909 · Persons 65 years of age or older or totally disabled person -…
- 2910 · Persons 65 years of age or older or totally disabled person -…
- 2911 · Persons 65 years of age or older or totally disabled person -…
- 2912 · Taxes on real estate as lien
- 2913 · Due date of ad valorem taxes - Penalty on delinquent taxes -…
- 2914 · County treasurer - Collection of taxes
- 2915 · Duty to pay taxes - Statement of taxes due
- 2916 · Mediums in which taxes payable - Tax receipts
- 2917 · Form of tax receipt - Furnishing list of items and rates of tax…
- 2918 · Numbering tax receipts
- 2919 · County treasurer's entry upon payment of tax
- 2920 · Fraudulent tax receipt a felony
- 2921 · County treasurer records
- 2922 · Duplicate tax receipts - Duty of county clerk
- 2923 · Apportionment and distribution of collections
- 2924 · County treasurer's monthly statement of amount apportioned -…
- 2924.1 · Statement of ad valorem revenue to be deposited in Common…
- 2925 · Property sold at public sale or under court order - Collection…
- 2926 · Property to be sold at public sale or under court order - Notice…
- 2927 · Repealed by Laws 1992, c. 378, § 3, emerg. eff. June 9, 1992
- 2928 · Repealed by Laws 1992, c. 378, § 3, emerg. eff. June 9, 1992
- 2929 · Selling personal property before taxes, interest and costs paid…
- 2930 · Property seized and sold by attachment, execution of chattel…
- 2931 · Removal of property from county before taxes paid