Okla. Stat. tit. 21, § 21-1636: False reports of corporation - Refusal to make report

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

association, who knowingly concurs in the making, or publishes any

written report, exhibit or statement of its affairs or pecuniary

condition, containing any material statement which is false, other

than as are mentioned in Sections 2722 and 2723, or willfully

refuses or neglects to make or deliver any written report, exhibit

or statement required by law, is guilty of a misdemeanor.