Oklahoma § 68-243
Full text of Oklahoma Oklahoma Statutes § 68-243, with citation guidance and answers to common questions.
§ 68-243.
Evidence and witnesses - Penalty - Venue.
Oklahoma Statutes - Title 68. Revenue and Taxation
(a) Any person, or any member of any firm or association, or any
official, agent, or employee of any corporation, who shall fail or
refuse:
(1) to testify, or
(2) to produce any books, records, or papers which the Tax
Commission shall require, or
(3) to permit the examination of the same, or
(4) to furnish any other evidence or information which the Tax
Commission may require, or
(5) to answer any questions which may be put to him by the Tax
Commission touching the business, property, assets, or effects of
any such person, firm, association, or corporation, or the valuation
thereof, or the income or profits therefrom, shall be guilty, upon
conviction, of a misdemeanor and shall be punished by a fine of not
more than Five Thousand Dollars ($5,000.00), or by imprisonment for
not more than one (1) year in the county jail, or 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 either the county
in which the person resides or maintains his place of business or in
the county in which the hearing is held.
Amended by Laws 1984, c. 220, § 7, operative July 1, 1984.
Frequently Asked Questions About Oklahoma § 68-243
What does Oklahoma Statutes § 68-243 cover?
Section 68-243 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 § 68-243?
A common citation format is "Oklahoma Statutes § 68-243" (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 § 68-243 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.