Okla. Stat. tit. 59, § 59-15.26: False reports or statements - Penalty

Any individual holding a certificate or license who knowingly

falsifies any report or statement bearing on any attestation,

investigation, or audit made by the individual or subject to the

individual’s direction shall be guilty of a Class D3 felony offense,

and upon conviction shall be punishable as provided for in

subsections B through F of Section 20P of Title 21 of the Oklahoma

Statutes, or by a fine of not more than Twenty-five Thousand Dollars

($25,000.00) per occurrence, or by both such fine and imprisonment.