Okla. Stat. tit. 63, § 4102

A. Service Oklahoma is hereby granted authority and jurisdiction to administer the Oklahoma Vessel and Motor Excise Tax Act, and Service Oklahoma is hereby authorized to promulgate, adopt, and enforce all necessary rules and regulations and to prescribe all forms which it deems necessary to carry the Oklahoma Vessel and Motor Excise Tax Act into effect and to enforce the provisions thereof. B. All forms, declarations, applications, statements, or other information in writing and executed by owners or representatives of owners are hereby declared to be executed and shall be considered to be executed under penalties of perjury.