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 Class D3 felony offense 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 as provided for in subsections B through F of Section 20P of Title 21 of the Oklahoma Statutes, or by both such fine and imprisonment.

Laws 2016, SB 383, c. 366, § 156, eff. October 1, 2018; Amended by Laws 2025, HB 2104, c. 486, § 709, eff. January 1, 2026 (superseded document available).