Okla. Stat. tit. 68, § 68-236: Agents, accountants, attorneys or other persons

representing taxpayers before Commission.

The Tax Commission may prescribe rules and regulations governing

the recognition of agents, accountants, attorneys, or other persons

representing taxpayers before the Tax Commission, and may require

that such person, before being recognized as representatives of

taxpayers, shall make a proper showing that they are of good

character and in good repute and are possessed of the necessary

qualifications to enable them to render such taxpayers valuable

services, and are otherwise competent to advise and assist such

taxpayers in the preparation of reports, returns or cases to be

filed with or heard before the Tax Commission. The Tax Commission

may, after due notice and an opportunity for hearing, suspend and

disbar from further practice before the Tax Commission any such

person, agent, accountant or attorney shown to be incompetent or

disreputable or who refuses to comply with the said rules and

regulations, or who shall, with intent to defraud, in any manner

willfully and knowingly deceive, mislead, or threaten any taxpayer

or prospective client by words, circular, letter, or by

advertisement, or who shall advise a taxpayer to file a fraudulent

or false report or return, or who shall prepare a false or

fraudulent report or return in any particular whatsoever, or who

shall assist, aid or abet any taxpayer in concealing any information

pertaining to said taxpayer's books, records, reports or returns, or

who shall delay proceedings of the Tax Commission to assist a

taxpayer in disposing of or concealing property upon which a levy

could be made for the collection of taxes accrued, or who shall be

in default in payment of taxes or filing reports or returns under

any state tax law.