Okla. Stat. tit. 68, § 68-246: Penalty

Any person who shall knowingly verify, by oath, affirmation, or

declaration, any false report or false return or other matter which

is false, which by statute is required to be verified by oath,

affirmation, or declaration and filed with the Tax Commission, shall

be guilty, upon conviction, of the felony of perjury, a Class C2

felony offense, and shall be punished by the imposition of a fine of

not less than Five Hundred Dollars ($500.00) or more than Five

Thousand Dollars ($5,000.00), or by imprisonment as provided for in

subsections B through F of Section 20M of Title 21 of the Oklahoma

Statutes.