Okla. Stat. tit. 12, § 12-65: False valuation - Penalty

Any person willfully making a false affidavit as to the value of

any such real estate shall be guilty of perjury, a Class D3 felony

offense, and shall be punished by imprisonment as provided for in

subsections B through F of Section 20P of Title 21 of the Oklahoma

Statutes. Any officer administering or accepting such affidavit

knowing it to be false, shall be guilty of the felony of subornation

of perjury, a Class D3 felony offense, and shall be punished by

imprisonment as provided for in subsections B through F of Section

20P of Title 21 of the Oklahoma Statutes.

R.L. 1910, § 5346. Amended by Laws 1997, c. 133, § 130, eff. July

1, 1999; Laws 2025, c. 486, § 645, eff. Jan. 1, 2026.

NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective

date of Laws 1997, c. 133, § 130 from July 1, 1998, to July 1, 1999.