Okla. Stat. tit. 37A, § 37A-6-116: False or fraudulent return in connection with any tax

imposed by Act – Penalties.

Any person who shall file a false or fraudulent return in

connection with any tax imposed by the Oklahoma Alcoholic Beverage

Control Act, or willfully evade, or attempt to evade, any tax herein

levied shall be guilty of a Class D3 felony offense and, upon

conviction, be fined not less than Two Thousand Five Hundred Dollars

($2,500.00) nor more than Five Thousand Dollars ($5,000.00), or

imprisoned as provided for in subsections B through F of Section 20P

of Title 21 of the Oklahoma Statutes, or by both such fine and

imprisonment.