Oklahoma § 21-351 False statement regarding taxes.

Oklahoma Statutes

§ 21-351 — False statement regarding taxes.

Oklahoma § 21-351

Title 21Crimes And Punishments

This text of Oklahoma § 21-351 (False statement regarding taxes.) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 21, § 21-351 (2026).

Text

Every person who, in making any statement, oral or written, which is required or authorized by law to be made as the basis of imposing any tax or assessment, or of an application to reduce any tax or assessment, willfully states any material matter which he knows to be false, is guilty, upon conviction, of a misdemeanor and shall be punished by imprisonment in the county jail for not more than one (1) year or by the imposition of a fine not to exceed Five Thousand Dollars ($5,000.00), or by both said fine and imprisonment.

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Every person who, in making any statement, oral or written, which is required or authorized by law to be made as the basis of imposing any tax or assessment, or of an application to reduce any tax or assessment, willfully states any material matter which he knows to be false, is guilty, upon conviction, of a misdemeanor and shall be punished by imprisonment in the county jail for not more than one (1) year or by the imposition of a fine not to exceed Five Thousand Dollars ($5,000.00), or by both said fine and imprisonment.