Okla. Stat. tit. 21, § 21-1590: Officer or employee of corporation making false entries

Every person who being a member or officer or in the employment

of any corporation, association or partnership, falsifies, alters,

erases, obliterates or destroys any account or book of accounts or

records belonging to such corporation, association or partnership,

or appertaining to their business or makes any false entries in such

account or book or keeps any false account in such business with

intent to defraud his employers, or to conceal any embezzlement of

their money, or property, or any defalcation or other misconduct,

committed by any person in the management of their business, is

guilty of forgery in the second degree, a Class D1 felony offense.