Oklahoma § 68-240.1 - False return or return with intent to defraud - Penalty

§ 68-240.1. False return or return with intent to defraud - Penalty

A. Any taxpayer who, with intent to defraud the state or evade

the payment of any state tax, fee, interest, or penalty which shall

be due pursuant to any state tax law, shall fail or refuse to file

any report or return required to be filed pursuant to the provisions

of any state tax law, or shall fail or refuse to furnish a

supplemental return or other data required by the Tax Commission,

shall be guilty, upon conviction, of a Class D1 felony offense and

shall be punished by imposition of a fine of not less than One

Thousand Dollars ($1,000.00) and not more than Fifty Thousand

Dollars ($50,000.00), or by imprisonment as provided for in

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

Statutes, or by both such fine and imprisonment.

B. The venue for prosecutions arising pursuant to the

provisions of this section shall be in the district court of any

county in which such taxpayer resides or, if such taxpayer is not a

resident of this state, any county in which such taxpayer conducts

business or maintains an established place of business.

C. Failure or refusal of a taxpayer to file any report or

return required to be filed pursuant to the provisions of any state

law, or failure or refusal of a taxpayer to furnish a supplemental

return or other data required by the Tax Commission within thirty

(30) days after notice by personal service or by registered or

certified mail with return receipt requested of the due date of such

report or return, shall be, for purposes of this section, prima

facie evidence of intent of the taxpayer to defraud the state and

evade the payment of such tax. The provisions of this subsection

shall be set forth in full in such notice to the taxpayer.

D. The Tax Commission may grant additional time to the taxpayer

to furnish such return or other data. In such event, a failure of

the taxpayer to furnish such return or other data within thirty (30)

days from the date to which the time is extended shall, for purposes

of this section, be prima facie evidence of the intent of the

taxpayer to defraud the state and evade the payment of such tax.

Added by Laws 1986, c. 218, § 11, emerg. eff. June 9, 1986. Amended

by Laws 1997, c. 133, § 552, eff. July 1, 1999; Laws 1999, 1st

Ex.Sess., c. 5, § 402, eff. July 1, 1999; Laws 2025, c. 486, § 559,

eff. Jan. 1, 2026.

Oklahoma Statutes - Title 68. Revenue and Taxation

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

date of Laws 1997, c. 133, § 552 from July 1, 1998, to July 1, 1999.