Okla. Stat. tit. 21, § 21-1586: Making false entries in public book

Every person who, with intent to defraud, makes any false entry

or falsely alters any entry made in any book of accounts kept in the

office of the State Auditor and Inspector, or in the office of the

Treasurer of this state or of any county treasurer, by which any

demand or obligation, claim, right or interest either against or in

favor of the people of this state, or any county or town, or any

individual, is or purports to be discharged, diminished, increased,

created, or in any manner affected, is guilty of forgery in the

second degree, a Class D1 felony offense.