Okla. Stat. tit. 68, § 68-2944: Under assessment of property - Penalties

It shall be unlawful for any county assessor, deputy county

assessor, member of a county board of equalization or board of

county commissioners, or member or duly authorized representative of

the Oklahoma Tax Commission or State Board of Equalization to enter

into any agreement or understanding with the owner or agent of any

taxable property, whereby such property is to be assessed lower

proportionately than other taxable property in the same county, as

an inducement to have such property brought into or kept in such

county, or for any other reason. Any person entering into any such

unlawful agreement or understanding, including the owner or agent of

the property involved, shall be deemed guilty of a misdemeanor and

upon conviction thereof shall be punished by a fine of not less than

Five Hundred Dollars ($500.00), and by imprisonment in the county

jail for not less than six (6) months. Any person convicted of such

a misdemeanor shall not be allowed to hold public office in this

state.