Every person, firm, or corporation who has insured in "The State Insurance Fund" shall keep a true and accurate record of the number of employees and the wages paid and shall furnish upon demand a sworn statement of the same. The record shall be open to inspection at any time, and as often as may be necessary to verify the number of employees and the amount of the payroll. Any person, firm, or corporation who shall willfully fail to keep the required records or who shall willfully falsify any such record, shall be guilty of a felony.

Laws 1933, SB 151, c. 28, p. 64, § 1; Amended by Laws 1937, HB 69, p. 491, § 14, emerg. eff. May 14, 1937; Amended by Laws 1996, SB 1310, c. 363, § 10, eff. November 1, 1996; Renumbered from 85 O.S. § 145 by Laws 2011, SB 878, c. 318, § 88.