{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-240.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-240.1","heading":"False return or return with intent to defraud - Penalty","body":"A. Any taxpayer who, with intent to defraud the state or evade\n\nthe payment of any state tax, fee, interest, or penalty which shall\n\nbe due pursuant to any state tax law, shall fail or refuse to file\n\nany report or return required to be filed pursuant to the provisions\n\nof any state tax law, or shall fail or refuse to furnish a\n\nsupplemental return or other data required by the Tax Commission,\n\nshall be guilty, upon conviction, of a Class D1 felony offense and\n\nshall be punished by imposition of a fine of not less than One\n\nThousand Dollars ($1,000.00) and not more than Fifty Thousand\n\nDollars ($50,000.00), or by imprisonment as provided for in\n\nsubsections B through F of Section 20N of Title 21 of the Oklahoma\n\nStatutes, or by both such fine and imprisonment.\n\nB. The venue for prosecutions arising pursuant to the\n\nprovisions of this section shall be in the district court of any\n\ncounty in which such taxpayer resides or, if such taxpayer is not a\n\nresident of this state, any county in which such taxpayer conducts\n\nbusiness or maintains an established place of business.\n\nC. Failure or refusal of a taxpayer to file any report or\n\nreturn required to be filed pursuant to the provisions of any state\n\nlaw, or failure or refusal of a taxpayer to furnish a supplemental\n\nreturn or other data required by the Tax Commission within thirty\n\n(30) days after notice by personal service or by registered or\n\ncertified mail with return receipt requested of the due date of such\n\nreport or return, shall be, for purposes of this section, prima\n\nfacie evidence of intent of the taxpayer to defraud the state and\n\nevade the payment of such tax. The provisions of this subsection\n\nshall be set forth in full in such notice to the taxpayer.\n\nD. The Tax Commission may grant additional time to the taxpayer\n\nto furnish such return or other data. In such event, a failure of\n\nthe taxpayer to furnish such return or other data within thirty (30)\n\ndays from the date to which the time is extended shall, for purposes\n\nof this section, be prima facie evidence of the intent of the\n\ntaxpayer to defraud the state and evade the payment of such tax.","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":"cee5ebe5bc94b1fac5259848b5b92b457ed79e51d2dd936e9c0d6def2f7580ca","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-240","next":"us-ok/okla.-stat.-tit.-68-68-241"},"notice":"GroundRules: Original legal text. Not legal advice."}