Okla. Stat. tit. 6, § 6-1410: Improper maintenance of accounts - False or deceptive

entries and statements.

It shall be unlawful and deemed a Class D1 felony offense for an

officer, director, employee or agent of a bank or trust company:

1. To maintain or authorize the maintenance of any account of

the bank or trust company in a manner which, to his knowledge, does

not conform to the requirements prescribed by this Code or by the

Commissioner or the Board;

2. With intent to deceive, to make any false or misleading

statement or entry or omit any statement or entry that should be

made in any book, account, report or statement of the institution;

3. To obstruct or endeavor to obstruct a lawful examination of

the institution by an officer or employee of the Department.