AUGUST 2026 | 33 THE OKLAHOMA BAR JOURNAL Statements or opinions expressed in the Oklahoma Bar Journal are those of the authors and do not necessarily reflect those of the Oklahoma Bar Association, its officers, Board of Governors, Board of Editors or staff. 7. Under the Sentencing Modernization Act effective Jan. 1, 2026, tax stamp is a D1 felony punishable by up to five years imprisonment on a first offense with a requirement to serve at least 20% of a sentence before release from custody. 21 O.S. §20N (2026) 8. United States Census Bureau, “County Population Totals and Components of Change: 2020 2025,” https://bit.ly/4fgBB4K. 9. Id. 10. Galoob, Gentzler, and McCarty, supra n. 2, at 182. 11. United States Census Bureau, “County Population Totals and Components of Change: 2020 2025,” supra n. 8. 12. We cut off our study at this date to minimize the number of active cases under analysis. 13. Two of these three cases involved a jury trial. Under Oklahoma law, juries decide not only whether a defendant is guilty but also what the sentence for any offense is. 14. United States Census Bureau, County Population Totals and Components of Change: 2020 2025, supra n. 8. 15. For example, of 19 cases in Beaver County between 2017-2021 involving a tax stamp charge, the tax stamp charge was dismissed through plea bargaining in nine cases and the defendant was sentenced to distinctive incarceration for the tax stamp charge in four cases. Likewise, of the 26 cases in Cimarron County between 2017-2021 involving a tax stamp charge, the tax stamp charge was dismissed through plea bargaining in 17 cases and the defendant was sentenced to distinctive incarceration for the tax stamp charge in two cases. 16. See Boeheim, Dossman, and Galoob, supra n. 6, at §5.03 (summarizing cases). 17. Maybell Romero, “Profit-Driven Prosecution and the Competitive Bidding Process,” 107 J. Crim. L. & Criminology 161, 168 (2017) (identifying structural drivers that impose “greater pressure and incentives for prosecutors not only to save costs but also to generate revenue.”) 18. John Pfaff, Locked In: The True Causes of Mass Incarceration – and How to Achieve Real Reform, 133 (2017). DID YOU KNOW? OBA staff can provide brief answers about practical management and technology issues. Free, 45-minute consultations at the bar center are also available for those setting up a new practice or who have an issue not comfortably handled over the telephone. CONTACT Jim Calloway, OBA Management Assistance Program Director jimc@okbar.org | 405-416-7008 | 800-522-8060 MANAGEMENT ASSISTANCE PROGRAM FIND MORE MEMBER BENEFITS AT WWW.OKBAR.ORG/MEMBERBENEFITS BENEFITS OKLAHOMA BAR ASSOCIATION You make a difference. Member benefits make it easier. BAR
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