Oklahoma § 68-241 - False or fraudulent reports, returns - Penalty - Venue
Full text of Oklahoma Oklahoma Statutes § 68-241 — False or fraudulent reports, returns - Penalty - Venue, with citation guidance and answers to common questions.
§ 68-241. False or fraudulent reports, returns - Penalty - Venue
A. Any person required to make, render, sign or verify any
report, return, statement, claim, application, or other instrument,
pursuant to the provisions of this title or of any state tax law
who, with intent to defeat or evade the payment of the tax, shall
make a false or fraudulent return, statement, report, claim,
invoice, application, or other instrument, or any person who shall
aid or abet another in filing with the Tax Commission such a false
or fraudulent report or statement, shall be guilty, upon conviction,
of a Class D1 felony offense and shall be punished by the 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 shall be
imprisoned as provided for in subsections B through F of Section 20N
of Title 21 of the Oklahoma Statutes, or shall be punished by both
said fine and imprisonment.
B. The venue of prosecutions arising pursuant to the provisions
of this section shall be in the district court of any county where
such return or report was verified.
Added by Laws 1965, c. 414, § 2, emerg. eff. July 7, 1965. Amended
by Laws 1984, c. 220, § 5, operative July 1, 1984; Laws 1986, c.
218, § 12, emerg. eff. June 9, 1986; Laws 1997, c. 133, § 553, eff.
July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 403, eff. July 1,
1999; Laws 2025, c. 486, § 560, eff. Jan. 1, 2025.
NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective
date of Laws 1997, c. 133, § 553 from July 1, 1998, to July 1, 1999.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-241
What does Oklahoma Statutes § 68-241 cover?
Section 68-241 ("False or fraudulent reports, returns - Penalty - Venue") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-241?
A common citation format is "Oklahoma Statutes § 68-241" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-241 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.