Citizen Report No. 1654272040 - 1526065986

Gary Wayne Dodd
110 North Capitol Avenue
Tishomingo, Oklahoma 73460

Date of Offense

October 15, 2019



Supporting Document(s)


Tax fraud consists of continued failure to file Oklahoma Income Tax Returns, filing false returns, or other action or inaction intended to defraud the state or evade taxes.

On October, 15 2019, The Oklahoma Tax Commission issued Tax Warrant #928862208 for taxes due to the State of Oklahoma by taxpayers Gary Dodd and Alyson D Orr.  The tax Warrant was issued for taxes delinquent from 01/01/2017 - 12/31/2017.  As of 04/19/19 the balance due was $1,478.27.  

This tax warrant was filed with the Johnston County Clerk on 10/18/2019.  Book 0364 Pg 210.

As of the date of 06/03/2022 - The Oklahoma Tax Commission has confirmed that the Warrant is still outstanding and the Current Balance is now $2,358.71.

Per Oklahoma Revenue and Taxation Statute, Title 68 section 231, "A tax warrant directed to the Sheriff of any county of the state shall command the Sheriff to levy upon and sell without any appraisement or valuation any real or personal property of the taxpayer found within the county for payment of the delinquent tax, interest, penalties, and costs of executing the warrant, and to return such warrant to the Tax Commission, and to pay to it any monies collected by virtue thereof, by a time to be therein specified, not more than sixty (60) days from the date of the warrant."

In 2019 - Sheriff Jon Smith of Johnston County neglected his duty to execute this tax warrant on behalf of the Oklahoma Tax Commission.  Likely due to the fact that he was getting ready to endorse Gary Dodd to be his successor.  in 2020 - Gary Dodd defrauded the State of Oklahoma and the taxpayers of Johnston County by running for Sheriff and getting elected as the County's highest law enforcement officer while continuing to break the law and evade the taxes he and his wife, Deputy Alyson Orr-Dodd, owe to the State of Oklahoma.

UPDATE 12/15/2022 - Oklahoma County Clerk Records indicate by Instrument # I-2022-002154 in Book 00392 Page 0588 & Instrument #I-2022-002155 in Book 00392 Page 00589; both  filed on December 9, 2022; Sheriff Dodd and his wife Alyson Orr-Dodd finally resolved the tax warrants that had gone unpaid since 2018.

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Definition of Offense(s)

A false representation of a matter of fact - whether by words or by conduct, by false or misleading allegations, or by concealment of what should have been disclosed—that deceives and is intended to deceive another so that the individual will act upon it to her or his legal injury.