Oklahoma § 68-2920 - Fraudulent tax receipt a felony
Full text of Oklahoma Oklahoma Statutes § 68-2920 — Fraudulent tax receipt a felony, with citation guidance and answers to common questions.
§ 68-2920. Fraudulent tax receipt a felony
If any county treasurer in this state or his deputy, or any
other person shall knowingly and willfully make, issue, and deliver
any tax receipt, or duplicate tax receipt, required to be issued, by
fraudulently making the tax receipt and its duplicate, or the paper
purporting to be its duplicate, different from each other with the
intent to defraud the State of Oklahoma or any county in said state
or any person whomsoever, such county treasurer or deputy treasurer
or other person shall be deemed guilty of a Class D1 felony offense,
and on conviction thereof shall be sentenced to imprisonment as
provided for in subsections B through F of Section 20N of Title 21
of the Oklahoma Statutes.
Added by Laws 1988, c. 162, § 120, eff. Jan. 1, 1992. Amended by
Laws 1997, c. 133, § 567, eff. July 1, 1999; Laws 1999, 1st
Ex.Sess., c. 5, § 411, eff. July 1, 1999; Laws 2025, c. 486, § 565,
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, § 567 from July 1, 1998, to July 1, 1999.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-2920
What does Oklahoma Statutes § 68-2920 cover?
Section 68-2920 ("Fraudulent tax receipt a felony") 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 § 68-2920?
A common citation format is "Oklahoma Statutes § 68-2920" (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 § 68-2920 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.