Oklahoma § 68-2945 - False or fraudulent lists or information - Failure or
Full text of Oklahoma Oklahoma Statutes § 68-2945 — False or fraudulent lists or information - Failure or, with citation guidance and answers to common questions.
§ 68-2945. False or fraudulent lists or information - Failure or
refusal to allow inspection or comply with subpoena.
A. If any person shall knowingly and willfully make or give
under oath or affirmation a false and fraudulent list of taxable
personal property, or a false and fraudulent list of any taxable
personal property under the control of the person or required to be
listed by the person, or shall knowingly and willfully make false
answer to any question which may be put under oath by any person,
board or commission authorized to examine persons under oath in
relation to the value or amount of any taxable personal property,
the person shall be deemed guilty of the felony of perjury, a Class
D1 felony offense, and upon conviction shall be punished by
imprisonment as provided for in subsections B through F of Section
20N of Title 21 of the Oklahoma Statutes.
B. If any taxpayer, or any official, employee, or agent of the
taxpayer, shall fail or refuse, upon proper request, to permit the
inspection of any property or the examination of any books, records
Oklahoma Statutes - Title 68. Revenue and Taxation
and papers by any person authorized by the Ad Valorem Tax Code to do
so, or shall fail or refuse to comply with any subpoena duces tecum
legally issued under authority of this Code, the taxpayer shall be
stopped from questioning or contesting the amount or validity of any
assessment placed upon the property of the taxpayer to the board of
equalization. Nothing in this section shall impair or impede the
right of the taxpayer to appeal any order of the board of
equalization to the district court or Court of Tax Review as
provided for in Section 2880.1 of this title.
Added by Laws 1988, c. 162, § 145, eff. Jan. 1, 1992. Amended by
Laws 1997, c. 133, § 568, eff. July 1, 1999; Laws 2007, c. 250, § 2,
eff. Jan. 1, 2008; Laws 2022, c. 349, § 4, eff. Jan. 1, 2023; Laws
2025, c. 486, § 566, eff. Jan. 1, 2026.
NOTE: Laws 1998, 1st Ex. Sess., c. 2, § 23 amended the effective
date of Laws 1997, c. 133, § 568 from July 1, 1998, to July 1, 1999.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-2945
What does Oklahoma Statutes § 68-2945 cover?
Section 68-2945 ("False or fraudulent lists or information - Failure or") 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 § 68-2945?
A common citation format is "Oklahoma Statutes § 68-2945" (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 § 68-2945 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.