{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-103","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-103","heading":"Conduct of hearings - Production of books and records -","body":"Perjury.\n\nIn the performance of its duties, as defined by law, the Tax\n\nCommission, or any member thereof, shall have the power to\n\nadminister oaths, to conduct hearings, and to compel the attendance\n\nof witnesses and the production of the books, records and papers of\n\nany person, firm, association or corporation.\n\nAny person, or any member of any firm or association, or any\n\nofficial, agent or employee of any corporation, who shall fail or\n\nrefuse to testify, or who shall fail or refuse to produce any books,\n\nrecords or papers which the Commission shall require; or who shall\n\nfail or refuse to permit the examination of the same; or who shall\n\nfail or refuse to furnish any other evidence or information which\n\nthe Commission, or any member thereof, may require; or who shall\n\nfail or refuse to answer any question which may be put to him by\n\nsaid Commission, or any member thereof, touching the business,\n\nproperty, assets or effects of any such person, firm, association or\n\ncorporation, or the valuation thereof or the income or profits\n\ntherefrom, shall be guilty of a misdemeanor, and, upon conviction,\n\nshall be punished by a fine of not more than Five Hundred Dollars\n\n($500.00), or by imprisonment in the jail of the county where such\n\noffense shall have been committed for not more than one (1) year, or\n\nby both such fine and imprisonment.\n\nAny person, or member of any firm or association, or any\n\nofficial, agent or employee of any corporation, who shall knowingly\n\nmake false answer to any question which may be put to him by the\n\nCommission, or any member thereof, touching the business, property,\n\nassets or effects of any such person, firm, association or\n\ncorporation, or the valuation thereof or the income or profits\n\ntherefrom; or who shall make or present any false affidavit\n\nconcerning any list, schedule, statement, report or return, or for\n\nany other purpose, filed with the Commission or required to be filed\n\nby this Code or by any other law of the state, shall be guilty of\n\nthe felony of perjury, and, upon conviction, shall be punished as\n\nprovided by law.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"121f931907b3455207ae352b297bf6d3c98e774c0330d3485854a1ea21ae70b3","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1024","next":"us-ok/okla.-stat.-tit.-68-68-104"},"notice":"GroundRules: Original legal text. Not legal advice."}