Okla. Stat. tit. 40, § 40-3-308: Perjury - Punishment

Any person, or member of any firm or association, or any

officer, agent, or employee of any corporation, who shall knowingly

make false answer to any question which may be put to him by the

Oklahoma Employment Security Commission, touching the business or

property of any such person, firm, association, or corporation, or

the valuation thereof, or who shall make or present any false

statement filed with said Commission or required to be filed by this

title or by any state unemployment compensation law, shall be guilty

of perjury, and upon conviction, shall be punished as provided for

in Section 4-506 of Title 40 of the Oklahoma Statutes.