Oklahoma Code § 74-215

Title 74. State Government: Facilities for investigations - Exhibits and information -
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Powers and duties of State Auditor and Inspector.
All officers of the state and counties of the state and all
officers and employees of other institutions mentioned in this
article, must afford reasonable facilities for the investigation
provided for in this article, and all such officers, manager and
employees must make written exhibits to the Auditor and Inspector
under oath in such form and in such manner as he may prescribe, and
each and every person so required who shall refuse and neglect to
make such written exhibit, or to make or to give such information as
may be required by said State Auditor and Inspector, shall be deemed
guilty of a misdemeanor; and if any person in making such exhibit or
giving such information or affording any statement required under
this article, on his oath, shall knowingly swear falsely concerning
the same, he shall be deemed guilty of the felony of perjury and
punished accordingly.  The State Auditor and Inspector shall have
full power and authority for the various purposes named to examine
books, papers, accounts, bills, vouchers and any other documents, or
property of any or all of the aforesaid state institutions, all
state officers and custodians of any county or state funds, also to
examine under oath, county or state officers and custodians of
county and state funds aforesaid.  The State Auditor and Inspector
is empowered to issue subpoenas and administer oath in the
performance of his duty, and any persons refusing access to said
examiner to any such books or papers, or any officer, clerk,
employee, or other persons aforesaid, who shall obstruct access and
refuse to search for any required information, or who shall in any
manner hinder the examination required by this article of the
records, and books of the officers of public institutions or
pertaining to the county and state officers aforesaid, shall be
deemed guilty of a misdemeanor and shall be liable on conviction to
a fine of not more than One Thousand Dollars ($1,000.00) or
imprisonment in the county jail for a period of not more than one
(1) year or by both such fine and imprisonment in the discretion of
the court.

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