Okla. Stat. tit. 19, § 19-65: Penalty for refusing to pay over monies

If any officer, person, firm or corporation having custody,

control or possession of any money belonging to any school district,

road district, municipal township, city or town in any such

counties, shall withhold and fail to pay over the same after lawful

demand shall have been made therefor, such officer, person, firm or

corporation shall be liable to a penalty equal to twenty-five

percent (25%) of the money wrongfully withheld, which shall belong

to such county, school district, road district, municipal township,

city or village, and which penalty may be recovered in any action

brought to recover such money.