Okla. Stat. tit. 68, § 68-5016: False or fraudulent claims - Penalties

In addition to the penalties provided in the Uniform Tax

Procedure Code, any person who knowingly and willfully files a claim

for sales tax relief to which such person is not entitled or who

knowingly and willfully furnishes any false or fraudulent

information to the Tax Commission pursuant to the provisions of the

Sales Tax Relief Act, shall be subject to a penalty equal to the

amount of the relief claimed. In addition to such penalty, such

person shall repay to the Tax Commission any amount of sales tax

relief granted pursuant to such claim.