Okla. Stat. tit. 40, § 40-226: Penalties

(a) Whoever makes a false statement or representation knowing it

to be false or knowingly fails to disclose a material fact, to

obtain or increase any benefit or other payment under this act or

under the unemployment compensation law of any state or of the

federal government, either for himself or for any other person,

shall be guilty of a misdemeanor and shall be punished by a fine of

not less than Fifty Dollars ($50.00) nor more than Five Hundred

Dollars ($500.00), or by imprisonment for not longer than ninety

(90) days, or by both such fine and imprisonment; and each such

false statement or representation or failure to disclose a material

fact shall constitute a separate offense.

(b) Any employing unit or any officer or agent of an employing

unit or any other person who makes a false statement or

representation knowing it to be false, or who knowingly fails to

disclose a material fact, to prevent or reduce the payment of

benefits to any individual entitled thereto, or to avoid becoming or

remaining a subject employer or to avoid or reduce any contribution

or other payment required from an employing unit under this act or

under the unemployment compensation law of any state or of the

federal government, or who wilfully fails or refuses to make or to

furnish any reports required hereunder or to produce or permit the

inspection or copying of records as required hereunder, shall be

guilty of a misdemeanor and shall be punished by a fine of not less

than Fifty Dollars ($50.00) nor more than Five Hundred Dollars

($500.00), or by imprisonment for not longer than ninety (90) days,

or by both fine and imprisonment; and each such false statement or

representation or failure to disclose a material fact, and each day

of such failure or refusal shall constitute a separate offense.

(c) Any person who shall wilfully violate any provision of this

act or any order, rule, or regulation thereunder, the violation of

which is made unlawful or the observance of which is required under

the terms of this act, and for which a penalty is neither prescribed

in this act nor provided by any other applicable statute, shall be

guilty of a misdemeanor and shall be punished by a fine of not less

than Fifty Dollars ($50.00) nor more than Five Hundred Dollars

($500.00), or by imprisonment for not longer than ninety (90) days,

or by both such fine and imprisonment, and each day such violation

continues shall be deemed to be a separate offense.

(d) If any employer fails or refuses to file contribution and

wage reports required under the provisions of this act within

fifteen (15) days after written notice has been mailed to the

employer by the Commission or its representative, a penalty of ten

percent (10%) on the total contributions due shall be added thereto,

collected and paid. Penalty collected pursuant to this subsection

shall be paid into the Unemployment Compensation Fund.

(e) If an employer fails or refuses to pay any contributions

required under the provisions of this act after such contributions

have become delinquent within thirty (30) days after written request

for such payment had been mailed to the employer by the Commission

or its representative, a penalty of five percent (5%) on the total

contributions due shall be added thereto, collected and paid.

Penalty collected pursuant to this subsection shall be paid into the

Unemployment Compensation Fund.

act after such contributions

have become delinquent within thirty (30) days after written request

for such payment had been mailed to the employer by the Commission

or its representative, a penalty of five percent (5%) on the total

contributions due shall be added thereto, collected and paid.

Penalty collected pursuant to this subsection shall be paid into the

Unemployment Compensation Fund.

(f) If any employee or member of the Board of Review or the

Commission or any employee of the Commission, in violation of the

provisions of Section 221 (l), makes any disclosure of information

obtained from any employing unit or individual in the administration

of this act, or if any person who has obtained any list of

applicants for work, or of claimants or recipients of benefits,

under this act shall use or permit the use of such list for any

political purpose, he shall be guilty of a misdemeanor and shall be

punished by a fine of not less than Fifty Dollars ($50.00) nor more

than Five Hundred Dollars ($500.00), or imprisoned for not longer

than ninety (90) days, or both.