Okla. Stat. tit. 68, § 68-2377: Prosecutions for failure to file income tax return or for

filing false return.

Offenses defined by Title 68, O.S. 1961, Section 919, shall be

reported to the appropriate county or district attorney of this

State by the Oklahoma Tax Commission as soon as said offenses are

discovered by the Commission or its agents or employees. Any other

provision of law to the contrary notwithstanding, the Commission

shall make available to the appropriate county or district attorney,

or to the authorized agent of said county or district attorney, its

records and files pertinent to such prosecutions, and such records

and files shall be fully admissible for the purpose of such

prosecutions.