Okla. Stat. tit. 68, § 68-241: False or fraudulent reports, returns - Penalty - Venue

A. Any person required to make, render, sign or verify any

report, return, statement, claim, application, or other instrument,

pursuant to the provisions of this title or of any state tax law

who, with intent to defeat or evade the payment of the tax, shall

make a false or fraudulent return, statement, report, claim,

invoice, application, or other instrument, or any person who shall

aid or abet another in filing with the Tax Commission such a false

or fraudulent report or statement, shall be guilty, upon conviction,

of a Class D1 felony offense and shall be punished by the imposition

of a fine of not less than One Thousand Dollars ($1,000.00) and not

more than Fifty Thousand Dollars ($50,000.00), or shall be

imprisoned as provided for in subsections B through F of Section 20N

of Title 21 of the Oklahoma Statutes, or shall be punished by both

said fine and imprisonment.

B. The venue of prosecutions arising pursuant to the provisions

of this section shall be in the district court of any county where

such return or report was verified.