Heat fluctuations of a harmonic oscillator in contact with a thermostat and driven out of equilibrium by an external deterministic force are studied experimentally and theoretically within the context of Fluctuation Theorems. We consider the case of a periodic forcing of the oscillator, and we calculate the analytic probability density function of heat fluctuations. The limit of large time is discussed and we show that heat fluctuations satisfy the conventional fluctuation theorem, even if a different fluctuation relation exists for this quantity. Experimental results are also given for a transient state.