Oklahoma Code § 68-4209

Title 68. Revenue And Taxation: False or fraudulent application or other information –
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Aiding or abetting – Felony – Punishment.
Any person making an application, claim for payment or any
report, return, statement or other instrument or providing any other
information pursuant to the provisions of this act who willfully
makes a false or fraudulent application, claim, report, return,
statement, invoice or other instrument or who willfully provides any
false or fraudulent information, or any person who willfully aids or
abets another in making such false or fraudulent application, claim,
report, return, statement, invoice or other instrument or who
willfully aids or abets another in providing any false or fraudulent
information, upon conviction, shall be guilty of a Class D1 felony
offense punishable by the imposition of a fine not less than One
Thousand Dollars ($1,000.00) and not more than Fifty Thousand
Dollars ($50,000.00), or imprisonment as provided for in subsections
B through F of Section 20N of Title 21 of the Oklahoma Statutes, or
by both such fine and imprisonment.  Any person convicted of a
violation of this section shall be liable for the repayment of all
incentive payments which were paid to the establishment.  Interest
shall be due on such payments at the rate of ten percent (10%) per
annum.
Added by Laws 2006, c. 1, § 9, eff. July 1, 2007, following passage
of State Question No. 725 (SB 755, Laws 2005, c. 239) on Nov. 7,
2006.  Amended by Laws 2025, c. 486, § 570, eff. Jan. 1, 2026.

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