Okla. Stat. tit. 21, § 21-351: False statement regarding taxes

Every person who, in making any statement, oral or written,

which is required or authorized by law to be made as the basis of

imposing any tax or assessment, or of an application to reduce any

tax or assessment, willfully states any material matter which he

knows to be false, is guilty, upon conviction, of a misdemeanor and

shall be punished by imprisonment in the county jail for not more

than one (1) year or by the imposition of a fine not to exceed Five

Thousand Dollars ($5,000.00), or by both said fine and imprisonment.