Let's face it, sequels usually never surpass the original. Sure Terminator 2 and Godfather 2 are exceptions, but in the movie world, it's a simple fact sequels suck! But just because it's not usually as good as the original, does not mean that Oh God Book II is a bad movie. I actually think it deserves more credit. George Burns reprises his role as God and that within itself is a good thing because portraying our Lord is no easy feat and he saves the movie from every aspect. It's basically the same premise as OH God, only this time it's a little girl told to spread the Word. The cast is a bunch of nobodies and mind you some of the acting is pretty bad, but the little girl Tracy Richards played by (Louanne - don't ask why she has no last name, nobody really knows) but Louanne does an acceptable acting job and her little body doing big things for God makes you want to stick with it until it's all over. The script is not as creative as the original and is as predictable as any sequel could ever be, but it's still fun. There are some touching moments between George Burns and the Louanne especially at the end of the movie when God makes his grand appearance in front of everyone.
OH God Book II certainly didn't win any academy awards and it's not as good as the original or even OH God You Devil, but it still manages to be enjoyable thanks to the funny antics of George Burns.