Okla. Stat. tit. 68, § 68-3908: Violations and penalties

Any person making an application, claim for payment or any

report, return, statement, invoice, or other instrument or providing

any other information pursuant to the provisions of this act who

willfully makes a false or fraudulent application, claim, report,

return, statement, invoice, or other instrument or who willfully

provides any false or fraudulent information, or any person who

willfully aids or abets another in making such false or fraudulent

application, claim, report, return, statement, invoice, or other

instrument or who willfully aids or abets another in providing any

false or fraudulent information, upon conviction, shall be guilty of

a Class D3 felony offense. The fine for a violation of this

provision shall not be less than One Thousand Dollars ($1,000.00)

nor more than Fifty Thousand Dollars ($50,000.00). Any person

convicted of a violation of this section shall be liable for the

repayment of all incentive payments which were paid to the

establishment. Interest shall be due on such payments at the rate

of ten percent (10%) per annum.