Section 590 - Maintenance of financial and business records - Retention and disposal procedure - ViolationsA. Every state governmental entity shall, for a period of two (2) years, maintain accurate and complete records, as defined in Section 203 of Title 67 of the Oklahoma Statutes, reflecting all financial and business transactions, which records shall include support documentation for each transaction. No such records shall be disposed of for three (3) years thereafter, except upon a unanimous vote of the members of the Archives and Records Commission pursuant to Section 306 of Title 67 of the Oklahoma Statutes, or upon a majority vote of the members of the Commission for records more than five (5) years old. The disposition of such records shall be in accordance with the provisions of Sections 305 through 317 of Title 67 of the Oklahoma Statutes, provided all state or federal audits have been completed, unless such audits request such records to be maintained for some given period of time. B. Any person who willfully violates the provisions of this section shall be guilty of a felony punishable by imprisonment in the State Penitentiary for a period of not more than three (3) years or by a fine of not more than Five Thousand Dollars ($5,000.00), or by both such fine and imprisonment. Any person convicted of any such violation who holds any elective or appointive public office shall also be subject to immediate removal from office.Okla. Stat. tit. 21, § 590
Amended by Laws 1985, c. 27, § 1, eff. 11/1/1985; Amended by Laws 1997, H.B. No. 1213 c. 133. § 216, emerg. Effective Date Amended to July 1, 1999 by Laws 1998, c. 2 (First Extraordinary Session), §§ 23-26, effective 6/19/1998; Amended by H.B. 1009X (1st Ex. Sess. 1999), §124, emerg. eff. 7/1/1999.