{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-5016","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-5016","heading":"False or fraudulent claims - Penalties","body":"\n\nIn addition to the penalties provided in the Uniform Tax\n\nProcedure Code, any person who knowingly and willfully files a claim\n\nfor sales tax relief to which such person is not entitled or who\n\nknowingly and willfully furnishes any false or fraudulent\n\ninformation to the Tax Commission pursuant to the provisions of the\n\nSales Tax Relief Act, shall be subject to a penalty equal to the\n\namount of the relief claimed. In addition to such penalty, such\n\nperson shall repay to the Tax Commission any amount of sales tax\n\nrelief granted pursuant to such claim.","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":"b8b3ae0b1430fa7ac3cc86b24d85b3d1def75f871d44653a31d5d47f02cf23d6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-5015","next":"us-ok/okla.-stat.-tit.-68-68-509.2"},"notice":"GroundRules: Original legal text. Not legal advice."}