Okla. Stat. tit. 68, § 2920

If any county treasurer in this state or his deputy, or any other person shall knowingly and willfully make, issue, and deliver any tax receipt, or duplicate tax receipt, required to be issued, by fraudulently making the tax receipt and its duplicate, or the paper purporting to be its duplicate, different from each other with the intent to defraud the State of Oklahoma or any county in said state or any person whomsoever, such county treasurer or deputy treasurer or other person shall be deemed guilty of a Class D1 felony offense, and on conviction thereof shall be sentenced to imprisonment as provided for in subsections B through F of Section 20N of Title 21 of the Oklahoma Statutes.