Okla. Stat. tit. 21, § 1635

Any director, officer, agent or member of any corporation or joint stock association, who, with intent to defraud, destroys, alters, mutilates or falsifies any of the books, papers, writings or securities belonging to such corporation or association, or makes or concurs in making any false entry, or omits or concurs in omitting to make any material entry in any book of accounts, or other record or document kept by such corporation or association, shall be guilty of a Class C2 felony offense punishable by imprisonment as provided for in subsections B through F of Section 20M of this title, or by a fine not exceeding Five Hundred Dollars ($500.00), or by both such fine and imprisonment.