Section 241 - False or fraudulent reports, returns - Penalty - VenueA. Any person required to make, render, sign or verify any report, return, statement, claim, application, or other instrument, pursuant to the provisions of this title or of any state tax law who, with intent to defeat or evade the payment of the tax, shall make a false or fraudulent return, statement, report, claim, invoice, application, or other instrument, or any person who shall aid or abet another in filing with the Tax Commission such a false or fraudulent report or statement, shall be guilty, upon conviction, of a felony and shall be punished by the imposition of a fine of not less than One Thousand Dollars ($1,000.00) and not more than Fifty Thousand Dollars ($50,000.00), or shall be imprisoned in the State Penitentiary for not less than two (2) years and not more than five (5) years, or shall be punished by both said fine and imprisonment. B. The venue of prosecutions arising pursuant to the provisions of this section shall be in the district court of any county where such return or report was verified.Okla. Stat. tit. 68, § 241
Laws 1965, HB 701, c. 414, § 2, emerg. eff. 7/7/1965; Amended by Laws 1984, HB 1863, c. 220, § 5; Amended by Laws 1986, HB 1939, c. 218, § 12, emerg. eff. 6/9/1986; Amended by Laws 1997, HB 1213, c. 133, § 553 (effective date amended to July 1, 1999, by Laws 1998, 1st Extr. Sess., HB 1002, c. 2, §§ 23-26, emerg. eff. 6/19/1998); Amended by Laws 1999 , HB 1009, c. 5, §403, emerg. eff. 7/1/1999.