{"data":{"id":"us-ok/okla.-stat.-tit.-70-70-22-110","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 70, § 70-22-110","heading":"False statements in auditor's opinions - False","body":"information - Penalty.\n\nA. In any case where a firm has knowingly issued auditor’s\n\nopinions and related financial statements, required under the\n\nprovisions of the Oklahoma Public School Audit Law, containing any\n\nfalse or misleading statements, the State Auditor and Inspector\n\nshall report such violation in writing to the board of education of\n\nsuch school district and to the Oklahoma Accountancy Board. The\n\nState Auditor and Inspector shall revoke their rights to perform\n\nsuch audits in the future.\n\nB. Any member of the governing body of the district board of\n\neducation or any member, officer, employee or agency of any\n\ndepartment, board or commission of the school district who knowingly\n\nand willfully furnishes to the firm or to an employee of the firm\n\nany false or fraudulent information shall be deemed guilty of\n\nmalfeasance, and upon conviction, the court shall enter judgment\n\nthat such person so convicted shall be removed from office or\n\nemployment of the school district. It shall be the duty of the\n\ncourt rendering such judgment to cause immediate notice of such\n\nremoval from office or employment to be given to the proper officer\n\nof the school district so that the vacancy thus caused may be\n\nfilled.","path":["OK Code","Title 70"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os70.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"3ea7dd17e7c93b774862631b3591cb3657a63754a4f6db9d45773546856133bc","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-70-70-22-109","next":"us-ok/okla.-stat.-tit.-70-70-22-111"},"notice":"GroundRules: Original legal text. Not legal advice."}