Oklahoma Code § 68-243
Oklahoma Code § 68-243. Reproduced from the official Oklahoma Statutes, with a citation summary, verification link, and related provisions.
§ 68-243.
Evidence and witnesses - Penalty - Venue.
Oklahoma Statutes - Title 68. Revenue and Taxation
(a) Any person, or any member of any firm or association, or any
official, agent, or employee of any corporation, who shall fail or
refuse:
(1) to testify, or
(2) to produce any books, records, or papers which the Tax
Commission shall require, or
(3) to permit the examination of the same, or
(4) to furnish any other evidence or information which the Tax
Commission may require, or
(5) to answer any questions which may be put to him by the Tax
Commission touching the business, property, assets, or effects of
any such person, firm, association, or corporation, or the valuation
thereof, or the income or profits therefrom, shall be guilty, upon
conviction, of a misdemeanor and shall be punished by a fine of not
more than Five Thousand Dollars ($5,000.00), or by imprisonment for
not more than one (1) year in the county jail, or 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 either the county
in which the person resides or maintains his place of business or in
the county in which the hearing is held.
Amended by Laws 1984, c. 220, § 7, operative July 1, 1984.
Source: official Oklahoma text · Last verified 2026-08-27
At a glance
- Citation: Oklahoma Statutes § 68-243
- Jurisdiction: Oklahoma
- Code: Oklahoma Statutes
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Oklahoma Statutes. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Oklahoma attorney.
Common questions
What is the source of Oklahoma Statutes § 68-243?
The text above is transcribed from the Oklahoma Statutes, the codified statutes of Oklahoma. The official publisher link appears under "Verify the text" on this page.
What subject does Oklahoma Statutes § 68-243 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Oklahoma Statutes § 68-243 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Oklahoma source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Oklahoma law to your facts requires a licensed Oklahoma attorney who can review the specifics.