Okla. Stat. tit. 70, § 70-22-110: False statements in auditor's opinions - False

information - Penalty.

A. In any case where a firm has knowingly issued auditor’s

opinions and related financial statements, required under the

provisions of the Oklahoma Public School Audit Law, containing any

false or misleading statements, the State Auditor and Inspector

shall report such violation in writing to the board of education of

such school district and to the Oklahoma Accountancy Board. The

State Auditor and Inspector shall revoke their rights to perform

such audits in the future.

B. Any member of the governing body of the district board of

education or any member, officer, employee or agency of any

department, board or commission of the school district who knowingly

and willfully furnishes to the firm or to an employee of the firm

any false or fraudulent information shall be deemed guilty of

malfeasance, and upon conviction, the court shall enter judgment

that such person so convicted shall be removed from office or

employment of the school district. It shall be the duty of the

court rendering such judgment to cause immediate notice of such

removal from office or employment to be given to the proper officer

of the school district so that the vacancy thus caused may be

filled.