Okla. Stat. tit. 68, § 68-2920: Fraudulent tax receipt a felony

If any county treasurer in this state or his deputy, or any

other person shall knowingly and willfully make, issue, and deliver

any tax receipt, or duplicate tax receipt, required to be issued, by

fraudulently making the tax receipt and its duplicate, or the paper

purporting to be its duplicate, different from each other with the

intent to defraud the State of Oklahoma or any county in said state

or any person whomsoever, such county treasurer or deputy treasurer

or other person shall be deemed guilty of a Class D1 felony offense,

and on conviction thereof shall be sentenced to imprisonment as

provided for in subsections B through F of Section 20N of Title 21

of the Oklahoma Statutes.