- A. In any case where an accountant or partnership of accountants has knowingly issued an audit report, required under the provisions of this article, containing any false or misleading statements the State Board of Education shall report such violation in writing to the board of education of such public school and in the case of Certified Public Accountants or partnerships of Certified Public Accountants, to the Oklahoma State Board of Certified Public Accountancy. The State Board of Education shall revoke their rights to perform such audits in the future.
- B. Any member of the governing body of the local board of education or any member, officer, employee or agency of any department, board or commission of the public school who knowingly and willfully furnishes to the auditor or to his employee any false or fraudulent information shall be deemed guilty of malfeasance, and upon conviction, the court shall enter judgment that such person so convicted shall be removed from office or employment of said public school. It shall be the duty of the court rendering such judgment to cause immediate notice of such removal from office or employment to be given to the proper officer of the school district so that the vacancy thus caused may be filled.
Laws 1971, HB 1155, c. 281, § 22-110, emerg. eff. July 2, 1971.