Okla. Stat. tit. 68, § 68-243: Evidence and witnesses - Penalty - Venue

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

official, agent, or employee of any corporation, who shall fail or

refuse:

(1) to testify, or

(2) to produce any books, records, or papers which the Tax

Commission shall require, or

(3) to permit the examination of the same, or

(4) to furnish any other evidence or information which the Tax

Commission may require, or

(5) to answer any questions which may be put to him by the Tax

Commission touching the business, property, assets, or effects of

any such person, firm, association, or corporation, or the valuation

thereof, or the income or profits therefrom, shall be guilty, upon

conviction, of a misdemeanor and shall be punished by a fine of not

more than Five Thousand Dollars ($5,000.00), or by imprisonment for

not more than one (1) year in the county jail, or 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 either the county

in which the person resides or maintains his place of business or in

the county in which the hearing is held.