2017 Oklahoma Statutes
Title 37A. Alcoholic Beverage
§37A-6-116. False or fraudulent return in connection with any tax imposed by Act - Penalties
Text effective Oct. 1, 2018. See, also, Title 37 for text effective until Oct. 1, 2018
Any person who shall file a false or fraudulent return in connection with any tax imposed by the Oklahoma Alcoholic Beverage Control Act, or willfully evade, or attempt to evade, any tax herein levied shall be guilty of a felony and upon conviction, be fined not less than Two Thousand Five Hundred Dollars ($2,500.00) nor more than Five Thousand Dollars ($5,000.00), or imprisoned in the State Penitentiary for not more than three (3) years, or by both such fine and imprisonment.
Added by Laws 2016, c. 366, § 156, eff. Oct. 1, 2018.
NOTE: This section shall become effective October 1, 2018, upon certification of election returns favoring passage of the Constitutional Amendment proposed in Senate Joint Resolution No. 68 of the 2nd Session of the 55th Oklahoma Legislature.
