{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2945","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2945","heading":"False or fraudulent lists or information - Failure or","body":"refusal to allow inspection or comply with subpoena.\n\nA. If any person shall knowingly and willfully make or give\n\nunder oath or affirmation a false and fraudulent list of taxable\n\npersonal property, or a false and fraudulent list of any taxable\n\npersonal property under the control of the person or required to be\n\nlisted by the person, or shall knowingly and willfully make false\n\nanswer to any question which may be put under oath by any person,\n\nboard or commission authorized to examine persons under oath in\n\nrelation to the value or amount of any taxable personal property,\n\nthe person shall be deemed guilty of the felony of perjury, a Class\n\nD1 felony offense, and upon conviction shall be punished by\n\nimprisonment as provided for in subsections B through F of Section\n\n20N of Title 21 of the Oklahoma Statutes.\n\nB. If any taxpayer, or any official, employee, or agent of the\n\ntaxpayer, shall fail or refuse, upon proper request, to permit the\n\ninspection of any property or the examination of any books, records\n\nand papers by any person authorized by the Ad Valorem Tax Code to do\n\nso, or shall fail or refuse to comply with any subpoena duces tecum\n\nlegally issued under authority of this Code, the taxpayer shall be\n\nstopped from questioning or contesting the amount or validity of any\n\nassessment placed upon the property of the taxpayer to the board of\n\nequalization. Nothing in this section shall impair or impede the\n\nright of the taxpayer to appeal any order of the board of\n\nequalization to the district court or Court of Tax Review as\n\nprovided for in Section 2880.1 of this title.","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":"bd47c7158c47a296ca12d00a1cdbae520d9eb95d87afe554a39abed7b1002a8c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2944","next":"us-ok/okla.-stat.-tit.-68-68-2946.2"},"notice":"GroundRules: Original legal text. Not legal advice."}