Okla. Stat. tit. 40, § 40-2-615: Waiver of interest

Any interest, or any portion thereof, that accrues pursuant to

the provisions of Section 2-613 of Title 40 of the Oklahoma

Statutes, may be waived by the Oklahoma Employment Security

Commission provided the failure of the claimant to remit payment at

the time a determination of overpayment was made:

1. Is explained to the satisfaction of the Commission;

2. Resulted from a mistake by the claimant of either the law or

the facts concerning the repayment of overpayment benefits; or

3. Was caused by insolvency of the claimant.

No waiver of interest shall be granted unless a request for waiver

is filed with the Commission within a three-year period from the

date the interest accrued. No waiver of interest shall be granted

to a claimant if it is determined that the claimant received an

overpayment of benefits through fraud.