Okla. Stat. tit. 68, § 68-245: Verification of reports or returns

Reports or returns or other matter which are required by law to

be verified by oath or affirmation and filed with the Tax Commission

may be verified by oath or affirmation taken before a person

authorized to administer oaths, or by a declaration in writing that

the report or return or other matter is signed under the penalties

of perjury. The fact that a report or return or other matter

purports to have been signed by a person shall for all purposes be

prima facie evidence that he in fact signed the report or return or

other matter.