Okla. Stat. tit. 3A, § 3A-721: Personal liability for proceeds – Deposit requirements –

Insolvency.

A. All proceeds from the sale of the lottery tickets or shares

shall constitute a trust fund until paid to the Oklahoma Lottery

Commission either directly or through the authorized collection

representative of the Commission. A lottery retailer and officers

of the business of a lottery retailer shall have a fiduciary duty to

preserve and account for lottery proceeds, and lottery retailers

shall be personally liable for all proceeds. Proceeds shall include

unsold instant tickets received by a lottery retailer and cash

proceeds of the sale of any lottery products, net of allowable sales

commissions and credit for lottery prizes, sold to or paid to

winners by lottery retailers. Sales proceeds and unused instant

tickets shall be delivered to the Commission or its authorized

collection representative upon demand.

B. All lottery proceeds due to the Commission shall be

considered state funds. The Commission shall require retailers to

place all lottery proceeds due the Commission in accounts in

institutions insured by the Federal Deposit Insurance Corporation

not later than the close of the next banking day after the date of

their collection by the retailer until the date they are paid over

to the Commission. At the time of the deposit, lottery proceeds

shall be deemed to be the property of the Commission. The

Commission may require a retailer to establish a single separate

electronic funds transfer account, where available, for the purpose

of receiving monies from ticket or share sales, making payments to

the Commission, and receiving payments for the Commission. Unless

otherwise authorized in writing by the Commission, each lottery

retailer shall establish a separate bank account for lottery

proceeds which shall be kept separate and apart from all other funds

and assets and shall not be commingled with any other funds or

assets.

C. Whenever a person who receives proceeds from the sale of

lottery tickets or shares in the capacity of a lottery retailer

becomes insolvent or dies insolvent, the proceeds in any account

established pursuant to the provisions of subsection B of this

section due to the Commission from the person or the estate of the

person shall have preference over all debts or demands.