Oklahoma § 68-242 - False entries or neglect to make entries - Penalty Venue

Full text of Oklahoma Oklahoma Statutes § 68-242 — False entries or neglect to make entries - Penalty Venue, with citation guidance and answers to common questions.

§ 68-242. False entries or neglect to make entries - Penalty Venue

Any person, whether acting for himself or for any other person,

who willfully makes any false entry or who fails to make any entry

which it is his duty to make in any book, ledger, or account

required by the provisions of this title or any state tax law to be

kept, shall be guilty, upon conviction, of a misdemeanor and shall

be punished by the imposition of a fine of not more than Five

Thousand Dollars ($5,000.00) or shall be sentenced to the county

jail for a term not exceeding one (1) year, or both.

The venue of all prosecutions arising pursuant to the provisions

of this section shall be in the district court of the county in

which such person resides, or if such person is not a resident of

this state, any county in which such person does business or

maintains an established place of business.

Amended by Laws 1984, c. 220, § 6, operative July 1, 1984.

Source: official Oklahoma text · Last verified 2026-08-27

Frequently Asked Questions About Oklahoma § 68-242

What does Oklahoma Statutes § 68-242 cover?

Section 68-242 ("False entries or neglect to make entries - 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 § 68-242?

A common citation format is "Oklahoma Statutes § 68-242" (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 § 68-242 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.