Okla. Stat. tit. 21, § 21-1634: Omitting to enter receipt

Any director, officer or agent of any corporation or joint stock

association, who knowingly receives or possesses himself of any

property of such corporation or association, otherwise than in

payment of a just demand, and who, with intent to defraud, omits to

make, or to cause or direct to be made, a full and true entry

thereof in the books or accounts of such corporation or association,

is guilty of a misdemeanor.