# Okla. Stat. tit. 68, § 68-103: Conduct of hearings - Production of books and records - > Oklahoma · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-103 ## Section - **Citation:** Okla. Stat. tit. 68, § 68-103 - **Heading:** Conduct of hearings - Production of books and records - - **Jurisdiction:** Oklahoma - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** OK Code / Title 68 / Section 68-103 ## Text Perjury. In the performance of its duties, as defined by law, the Tax Commission, or any member thereof, shall have the power to administer oaths, to conduct hearings, and to compel the attendance of witnesses and the production of the books, records and papers of any person, firm, association or corporation. Any person, or any member of any firm or association, or any official, agent or employee of any corporation, who shall fail or refuse to testify, or who shall fail or refuse to produce any books, records or papers which the Commission shall require; or who shall fail or refuse to permit the examination of the same; or who shall fail or refuse to furnish any other evidence or information which the Commission, or any member thereof, may require; or who shall fail or refuse to answer any question which may be put to him by said Commission, or any member thereof, 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 of a misdemeanor, and, upon conviction, shall be punished by a fine of not more than Five Hundred Dollars ($500.00), or by imprisonment in the jail of the county where such offense shall have been committed for not more than one (1) year, or by both such fine and imprisonment. Any person, or member of any firm or association, or any official, agent or employee of any corporation, who shall knowingly make false answer to any question which may be put to him by the Commission, or any member thereof, 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; or who shall make or present any false affidavit concerning any list, schedule, statement, report or return, or for Oklahoma Statutes - Title 68. Revenue and Taxation Page 49 any other purpose, filed with the Commission or required to be filed by this Code or by any other law of the state, shall be guilty of the felony of perjury, and, upon conviction, shall be punished as provided by law. ## Nearby sections - [Okla. Stat. tit. 68, § 68-102.2 Political activities by members of Tax Commission](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-102.2.md) - [Okla. Stat. tit. 68, § 68-102.3 Additional duties and compensation for commissioners](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-102.3.md) - [Okla. Stat. tit. 68, § 68-103 Conduct of hearings - Production of books and records -](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-103.md) - [Okla. Stat. tit. 68, § 68-104 Employees and expenses - Bonds](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-104.md) - [Okla. Stat. tit. 68, § 68-105.1 Designation of peace officer to conduct personnel](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-105.1.md) - [Okla. Stat. tit. 68, § 68-107 Disbursements to be within appropriations](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-107.md) - [Okla. Stat. tit. 68, § 68-109 Legislative intent](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-109.md) - [Okla. Stat. tit. 68, § 68-114 Payment of fees for employees in performance of duties](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-114.md) - [Okla. Stat. tit. 68, § 68-116 Mineral interests in land - Taxation of owners, heirs,](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-116.md) - [Okla. Stat. tit. 68, § 68-117 Electronic access to data and reports](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-117.md) - [Okla. Stat. tit. 68, § 68-118 Written estimate of revenue gain or loss and written](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-118.md) - [Okla. Stat. tit. 68, § 68-205.2 Claims by state agencies, municipal courts, district](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-205.2.md) - [Okla. Stat. tit. 68, § 68-210 Bonds](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-210.md) - [Okla. Stat. tit. 68, § 68-211 Return of deposited money or securities to taxpayer](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-211.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-103. Check the current official text before relying on it. Not legal advice.