Okla. Stat. tit. 21, § 21-1589: False entries in corporation books

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

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

corporation within this state, or in any book of accounts kept by

any such corporation or its officers, and delivered or intended to

be delivered to any person dealing with such corporation, by which

any pecuniary obligation, claim or credit 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.