False oath to report - Penalty

68 O.S. § 2003, under Revenue and Taxation.

68 O.S. § 2003

Any person who shall make any false oath to any report required by the provisions of this act, shall be deemed guilty of perjury, a

Class D1 felony offense punishable as provided for in subsections B through F of Section 20N of Title 21 of the Oklahoma Statutes. Added by Laws 1927, c. 111, p. 175, § 3. Amended by Laws 1965, c. 215, § 1; Laws 2025, c. 486, § 563, eff. Jan. 1, 2026.