Okla. Stat. tit. 68, § 68-4509: Violations - Penalties

Any person making an application, claim for payment or any

report, return, statement 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 felony punishable

by the imposition of a fine of not less than One Thousand Dollars

($1,000.00) and not more than Fifty Thousand Dollars ($50,000.00),

or imprisonment in the State Penitentiary for not less than two (2)

years and not more than five (5) years, or by both such fine and

imprisonment. 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.