Okla. Stat. tit. 12, § 65

Any person willfully making a false affidavit as to the value of any such real estate shall be guilty of perjury, a Class D3 felony offense, and shall be punished by imprisonment as provided for in subsections B through F of Section 20P of Title 21 of the Oklahoma Statutes. Any officer administering or accepting such affidavit knowing it to be false, shall be guilty of the felony of subornation of perjury, a Class D3 felony offense, and shall be punished by imprisonment as provided for in subsections B through F of Section 20P of Title 21 of the Oklahoma Statutes.