Okla. Stat. tit. 45, § 45-937: Violations; penalty

Any person who willfully obstructs or hinders the Chief Mine

Inspector or other public officer or employee from collecting the

fee prescribed in this act, or who makes any false or fraudulent

report or return thereof with intent to defraud the state, or to

evade the payment of the fee or any part thereof; or who willfully

refuses to make and file a report or return as required by the terms

of this act; or who aids or abets another in any of the foregoing

prohibited acts, shall be guilty of a misdemeanor and, upon

conviction thereof, shall be punished as provided by law.