Okla. Stat. tit. 21, § 21-1635: Destroying or falsifying books

Any director, officer, agent or member of any corporation or

joint stock association, who, with intent to defraud, destroys,

alters, mutilates or falsifies any of the books, papers, writings or

securities belonging to such corporation or association, or makes or

concurs in making any false entry, or omits or concurs in omitting

to make any material entry in any book of accounts, or other record

or document kept by such corporation or association, shall be guilty

of a Class C2 felony offense punishable by imprisonment as provided

for in subsections B through F of Section 20M of this title, or by a

fine not exceeding Five Hundred Dollars ($500.00), or by both such

fine and imprisonment.

R.L. 1910, § 2725. Amended by Laws 1997, c. 133, § 379, eff. July

1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 271, eff. July 1, 1999;