Okla. Stat. tit. 68, § 68-244: False answers to questions or false affidavits

Any person, or member of any firm or association, or any

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

make false answer to any question 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, or who shall make or

present any false affidavit concerning any list, schedule,

statement, report or return, or for any other purpose, filed with

said Tax Commission or required to be filed by this title or by any

state tax law, shall be guilty of the felony of perjury, a Class C2

felony offense, and, upon conviction, shall be punished as provided

for in subsections B through F of Section 20M of Title 21 of the

Oklahoma Statutes.