Include jQuery (or anything) inside Custom Options Panel’s tag

the correct way to include files for scripts you can use the hook “admin_print_scripts”

and include your scripts with wp_enqueue_script()

for example:

<?php 
add_action('admin_print_scripts','my_scripts');
function my_scripts(){
   wp_enqueue_script( 'jquery' );
}
?>

and for styles use the hook “admin_print_styles” and include you styles with wp_enqueue_style

for example:

<?php 
add_action('admin_print_styles','my_styles');
function my_styles(){
   wp_enqueue_style( 'myPluginStylesheet', WP_PLUGIN_URL . '/myPlugin/stylesheet.css' );
}
?>

Hope This Helps.