Okla. Stat. tit. 68, § 68-2945: False or fraudulent lists or information - Failure or

refusal to allow inspection or comply with subpoena.

A. If any person shall knowingly and willfully make or give

under oath or affirmation a false and fraudulent list of taxable

personal property, or a false and fraudulent list of any taxable

personal property under the control of the person or required to be

listed by the person, or shall knowingly and willfully make false

answer to any question which may be put under oath by any person,

board or commission authorized to examine persons under oath in

relation to the value or amount of any taxable personal property,

the person shall be deemed guilty of the felony of perjury, a Class

D1 felony offense, and upon conviction shall be punished by

imprisonment as provided for in subsections B through F of Section

20N of Title 21 of the Oklahoma Statutes.

B. If any taxpayer, or any official, employee, or agent of the

taxpayer, shall fail or refuse, upon proper request, to permit the

inspection of any property or the examination of any books, records

and papers by any person authorized by the Ad Valorem Tax Code to do

so, or shall fail or refuse to comply with any subpoena duces tecum

legally issued under authority of this Code, the taxpayer shall be

stopped from questioning or contesting the amount or validity of any

assessment placed upon the property of the taxpayer to the board of

equalization. Nothing in this section shall impair or impede the

right of the taxpayer to appeal any order of the board of

equalization to the district court or Court of Tax Review as

provided for in Section 2880.1 of this title.