Okla. Stat. tit. 11, § 11-17-107: Failure to file audit or agreed-upon-procedures report

If a municipality does not file a copy of its audit or agreed-

upon-procedures report as provided in Section 17-105 of this title,

the State Auditor and Inspector shall notify the Oklahoma Tax

Commission which shall withhold from the municipality its monthly

allocations of gasoline taxes until notified by the Office of the

State Auditor and Inspector that the audit report has been filed.

If a report is not filed within two (2) years after the close of the

fiscal year in the case of an annual audit, or the second fiscal

year of a biennial audit period, the funds being withheld shall be

remitted by the Oklahoma Tax Commission to the Special Investigative

Unit Auditing Revolving Fund created pursuant to Section 4 of this

act.