Oklahoma Code § 21-1634

Title 21. Crimes And Punishments: Omitting to enter receipt
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Any director, officer or agent of any corporation or joint stock
association, who knowingly receives or possesses himself of any
property of such corporation or association, otherwise than in
payment of a just demand, and who, with intent to defraud, omits to
make, or to cause or direct to be made, a full and true entry
thereof in the books or accounts of such corporation or association,
is guilty of a misdemeanor.

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