Oklahoma § 68-218.1 - False or bogus check - Penalties

§ 68-218.1. False or bogus check - Penalties

A. Any person who shall knowingly give a false or bogus check,

as defined in this section, of a value less than Five Hundred

Dollars ($500.00) in payment or remittance of any taxes, fees,

penalties, or interest levied pursuant to any state tax law shall

be, upon conviction, guilty of a misdemeanor punishable by a fine

not to exceed One Thousand Dollars ($1,000.00), or by imprisonment

in the county jail for a term of not more than one (1) year, or by

both such fine and imprisonment. If the value of the false or bogus

check referred to in this subsection is Five Hundred Dollars

($500.00) or more, such person shall be, upon conviction, guilty of

a Class C2 felony offense punishable by a fine not to exceed Five

Thousand Dollars ($5,000.00), or by imprisonment as provided for in

subsections B through F of Section 20M of Title 21 of the Oklahoma

Statutes, or by both such fine and imprisonment.

B. Any person who shall knowingly give two or more false or

bogus checks, the total sum of which is Five Hundred Dollars

($500.00) or more, even though each separate instrument is written

for less than Five Hundred Dollars ($500.00), in payment or

remittance of any taxes, fees, penalties, or interest levied

pursuant to any state tax law shall be, upon conviction, guilty of a

Class C2 felony offense punishable by a fine not to exceed Five

Thousand Dollars ($5,000.00) or by imprisonment as provided for in

subsections B through F of Section 20M of Title 21 of the Oklahoma

Statutes, or by both such fine and imprisonment.

C. For purposes of this section, the term “false or bogus check

or checks” shall include any check or order which is not honored on

account of insufficient funds of the maker to pay same, or because

the check or order was drawn on a closed account or on a nonexistent

account. The making, drawing, uttering or delivering of a check or

order, the payment of which is refused by the drawee, shall be prima

facie evidence of the knowledge of insufficient funds, a closed

account, or a nonexistent account with such bank or other depository

drawee. Said term shall not include any check or order not honored

on account of insufficient funds if the maker or drawer shall pay

the drawee thereof the amount due within five (5) days from the date

the same is presented for payment nor any check or order that is not

Oklahoma Statutes - Title 68. Revenue and Taxation

presented for payment within thirty (30) days after same is

delivered and accepted.

Added by Laws 1986, c. 218, § 8, emerg. eff. June 9, 1986. Amended

by Laws 1997, c. 133, § 551, eff. July 1, 1999; Laws 1999, 1st

Ex.Sess., c. 5, § 401, eff. July 1, 1999; Laws 2001, c. 437, § 32,

eff. July 1, 2001; Laws 2025, c. 486, § 281, eff. Jan. 1, 2026.

NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective

date of Laws 1997, c. 133, § 551 from July 1, 1998, to July 1, 1999.