Oklahoma Statutes
§ 68-2920 — Fraudulent tax receipt a felony.
Oklahoma·Title 68 Revenue And Taxation
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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Related
§ 20N
21 U.S.C. § 20N
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.
Nearby Sections
15
§ 68-1001.2
Definitions.§ 68-1001.3
Repealed§ 68-1001.3a
Economically at-risk oil or gas lease - Tax§ 68-1004a
Repealed