{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-243","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-243","heading":"Evidence and witnesses - Penalty - Venue","body":"\n\n(a) Any 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:\n\n(1) to testify, or\n\n(2) to produce any books, records, or papers which the Tax\n\nCommission shall require, or\n\n(3) to permit the examination of the same, or\n\n(4) to furnish any other evidence or information which the Tax\n\nCommission may require, or\n\n(5) to answer any questions which may be put to him by the Tax\n\nCommission touching the business, property, assets, or effects of\n\nany such person, firm, association, or corporation, or the valuation\n\nthereof, or the income or profits therefrom, shall be guilty, upon\n\nconviction, of a misdemeanor and shall be punished by a fine of not\n\nmore than Five Thousand Dollars ($5,000.00), or by imprisonment for\n\nnot more than one (1) year in the county jail, or by both said fine\n\nand imprisonment.\n\n(b) The venue of prosecutions arising pursuant to the provisions\n\nof this section shall be in the district court of either the county\n\nin which the person resides or maintains his place of business or in\n\nthe county in which the hearing is held.","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":"d4ef287925cdee79b5d55fd2efbcf1e436fa31cc1ffdf1145593859705fe8b1b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-242","next":"us-ok/okla.-stat.-tit.-68-68-24302.10"},"notice":"GroundRules: Original legal text. Not legal advice."}