Oklahoma § 68-246 - Penalty
Full text of Oklahoma Oklahoma Statutes § 68-246 — Penalty, with citation guidance and answers to common questions.
§ 68-246. Penalty
Any person who shall knowingly verify, by oath, affirmation, or
declaration, any false report or false return or other matter which
is false, which by statute is required to be verified by oath,
affirmation, or declaration and filed with the Tax Commission, shall
be guilty, upon conviction, of the felony of perjury, a Class C2
felony offense, and shall be punished by the imposition of a fine of
not less than Five Hundred Dollars ($500.00) or more than 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.
Added by Laws 1965, c. 414, § 2, emerg. eff. July 7, 1965. Amended
by Laws 1984, c. 220, § 9, operative July 1, 1984; Laws 1997, c.
133, § 555, eff. July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 404,
eff. July 1, 1999; Laws 2025, c. 486, § 283, eff. Jan. 1, 2026.
NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective
date of Laws 1997, c. 133, § 555 from July 1, 1998, to July 1, 1999.
Frequently Asked Questions About Oklahoma § 68-246
What does Oklahoma Statutes § 68-246 cover?
Section 68-246 ("Penalty") 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 § 68-246?
A common citation format is "Oklahoma Statutes § 68-246" (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 § 68-246 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.