Oklahoma § 68-2920 Fraudulent tax receipt a felony.

Oklahoma Statutes

§ 68-2920 — Fraudulent tax receipt a felony.

Oklahoma § 68-2920

Title 68Revenue And Taxation

This text of Oklahoma § 68-2920 (Fraudulent tax receipt a felony.) 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. 68, § 68-2920 (2026).

Text

If any county treasurer in this state or his deputy, or any other person shall knowingly and willfully make, issue, and deliver any tax receipt, or duplicate tax receipt, required to be issued, by fraudulently making the tax receipt and its duplicate, or the paper purporting to be its duplicate, different from each other with the intent to defraud the State of Oklahoma or any county in said state or any person whomsoever, such county treasurer or deputy treasurer or other person shall be deemed guilty of a Class D1 felony offense, and on conviction thereof shall be sentenced to imprisonment as provided for in subsections B through F of Section 20N of Title 21 of the Oklahoma Statutes.

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If any county treasurer in this state or his deputy, or any other person shall knowingly and willfully make, issue, and deliver any tax receipt, or duplicate tax receipt, required to be issued, by fraudulently making the tax receipt and its duplicate, or the paper purporting to be its duplicate, different from each other with the intent to defraud the State of Oklahoma or any county in said state or any person whomsoever, such county treasurer or deputy treasurer or other person shall be deemed guilty of a Class D1 felony offense, and on conviction thereof shall be sentenced to imprisonment as provided for in subsections B through F of Section 20N of Title 21 of the Oklahoma Statutes.

Legislative History

Added by Laws 1988, c. 162, § 120, eff. Jan. 1, 1992. Amended by Laws 1997, c. 133, § 567, eff. July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 411, eff. July 1, 1999; Laws 2025, c. 486, § 565, eff. Jan. 1, 2026. NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 567 from July 1, 1998, to July 1, 1999.