{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-241","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-241","heading":"False or fraudulent reports, returns - Penalty - Venue","body":"A. Any person required to make, render, sign or verify any\n\nreport, return, statement, claim, application, or other instrument,\n\npursuant to the provisions of this title or of any state tax law\n\nwho, with intent to defeat or evade the payment of the tax, shall\n\nmake a false or fraudulent return, statement, report, claim,\n\ninvoice, application, or other instrument, or any person who shall\n\naid or abet another in filing with the Tax Commission such a false\n\nor fraudulent report or statement, shall be guilty, upon conviction,\n\nof a Class D1 felony offense and shall be punished by the imposition\n\nof a fine of not less than One Thousand Dollars ($1,000.00) and not\n\nmore than Fifty Thousand Dollars ($50,000.00), or shall be\n\nimprisoned as provided for in subsections B through F of Section 20N\n\nof Title 21 of the Oklahoma Statutes, or shall be punished by both\n\nsaid fine and imprisonment.\n\nB. The venue of prosecutions arising pursuant to the provisions\n\nof this section shall be in the district court of any county where\n\nsuch return or report was verified.","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":"b19ed7836067ac30c67b61275832f7a8e674ed6cc71c8ad3eb3316ea3f398fc0","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-240.1","next":"us-ok/okla.-stat.-tit.-68-68-24100"},"notice":"GroundRules: Original legal text. Not legal advice."}