Okla. Stat. tit. 68, § 68-242: False entries or neglect to make entries - Penalty -

Venue.

Any person, whether acting for himself or for any other person,

who willfully makes any false entry or who fails to make any entry

which it is his duty to make in any book, ledger, or account

required by the provisions of this title or any state tax law to be

kept, shall be guilty, upon conviction, of a misdemeanor and shall

be punished by the imposition of a fine of not more than Five

Thousand Dollars ($5,000.00) or shall be sentenced to the county

jail for a term not exceeding one (1) year, or both.

The venue of all prosecutions arising pursuant to the provisions

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

which such person resides, or if such person is not a resident of

this state, any county in which such person does business or

maintains an established place of business.