Okla. Stat. tit. 68, § 68-222: Procedure on default of taxpayer in enumerated matters

(a) If any taxpayer shall fail or refuse to make any report or

return as required by any state tax law, or shall fail or refuse to

permit an examination of its books, records or papers, or to appear

and answer questions within the scope of such investigation relating

to any state tax, the Tax Commission may apply to the district court

of the county wherein the taxpayer resides, or to any judge thereof,

for an order requiring such taxpayer to make such report or return,

or requiring the taxpayer, his agents or employees, to appear to

answer such questions or permit such examination; and the court, or

any Judge thereof, shall thereupon issue an order, upon such

reasonable notice as shall be prescribed thereon, to be served upon

said taxpayer or the agent of such taxpayer directing it to appear

and testify and to produce such books, records and papers as may be

required.

(b) Any person, or any member of any firm or association,

failing to comply with such order, shall be guilty of contempt, and

shall be punished as provided by law in cases of contempt; and the

district court of the county in which such person resides shall have

jurisdiction of contempt cases arising under this Section.