Okla. Stat. tit. 74, § 74-1323: Fraud - Penalties - Audits

Any person who shall knowingly make any false statement, or who

shall falsify or permit to be falsified any record necessary for

carrying out the intent of the Oklahoma Employees Insurance and

Benefits Act, Sections 1301 through 1329 of this title, for the

purpose of committing fraud, shall be guilty of a misdemeanor, and

upon conviction shall be punished by a fine not exceeding Five

Thousand Dollars ($5,000.00) or by imprisonment for not exceeding

one (1) year or by both the fine and imprisonment. The Oklahoma

Health Care Authority shall have the right to audit participating

employer groups to verify eligibility for any member and/or

dependent and may require proof of eligibility upon demand.