Oklahoma Code § 68-5016

Oklahoma Code § 68-5016. Reproduced from the official Oklahoma Statutes, with a citation summary, verification link, and related provisions.

§ 68-5016.

False or fraudulent claims - Penalties.

Oklahoma Statutes - Title 68. Revenue and Taxation

In addition to the penalties provided in the Uniform Tax

Procedure Code, any person who knowingly and willfully files a claim

for sales tax relief to which such person is not entitled or who

knowingly and willfully furnishes any false or fraudulent

information to the Tax Commission pursuant to the provisions of the

Sales Tax Relief Act, shall be subject to a penalty equal to the

amount of the relief claimed. In addition to such penalty, such

person shall repay to the Tax Commission any amount of sales tax

relief granted pursuant to such claim.

Added by Laws 1990, c. 126, § 7, emerg. eff. April 25, 1990.

Amended by Laws 1990, c. 339, § 19, emerg. eff. May 31, 1990.

Source: official Oklahoma text · Last verified 2026-08-27

At a glance

  • Citation: Oklahoma Statutes § 68-5016
  • 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 § 68-5016?

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 § 68-5016 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 § 68-5016 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Statutes are amended, repealed, and renumbered every session.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.