Oklahoma Code § 21-590

Title 21. Crimes And Punishments: Maintenance of financial and business records - Retention
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and disposal procedure - Violations.
A.  Every state governmental entity shall, for a period of two
(2) years, maintain accurate and complete records, as defined in
Section 203 of Title 67 of the Oklahoma Statutes, reflecting all
financial and business transactions, which records shall include
support documentation for each transaction.  No such records shall
be disposed of for three (3) years thereafter, except upon a
unanimous vote of the members of the Archives and Records Commission
pursuant to Section 306 of Title 67 of the Oklahoma Statutes, or
upon a majority vote of the members of the Commission for records
more than five (5) years old.  The disposition of such records shall
be in accordance with the provisions of Sections 305 through 317 of
Title 67 of the Oklahoma Statutes, provided all state or federal
audits have been completed, unless such audits request such records
to be maintained for some given period of time.
B.  Any person who willfully violates the provisions of this
section shall, upon conviction, be guilty of a Class D3 felony
offense punishable by imprisonment as provided for in subsections B
through F of Section 20P of this title, or by a fine of not more
than Five Thousand Dollars ($5,000.00), or by both such fine and
imprisonment.  Any person convicted of any such violation who holds
any elective or appointive public office shall also be subject to
immediate removal from office.
Added by Laws 1980, c. 194, § 1, eff. Oct. 1, 1980.  Amended by Laws
1985, c. 27, § 1, eff. Nov. 1, 1985; Laws 1997, c. 133, § 216, eff.
July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 124, eff. July 1,
1999; Laws 2025, c. 486, § 668, eff. Jan. 1, 2026.

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