Okla. Stat. tit. 40, § 40-3-306: Jeopardy assessments

JEOPARDY ASSESSMENTS. A. If the Commission, notwithstanding

that a return or report, or that contributions with respect thereto

may not yet be due, and whether prior to or after the close of the

period when any contribution may be due under the provisions of this

act, believes that:

1. An employer intends to depart or remove from the state, or

conceal himself or any of his property subject to a lien for the

payment of contributions;

2. An employer intends to discontinue business; or

3. An employer intends to do any other act tending to prejudice

or render wholly or partially ineffectual proceedings to compute,

assess or collect any contribution levied under the provisions of

this act,

the Commission shall declare the period for which any contributions

may become due to have terminated for such employer, and shall

immediately assess the contributions from any information in his

possession, notify the employer and demand immediate payment

thereof. In the event of any failure or refusal to pay the

contributions, by the employer upon the demand of the Commission,

the contributions shall immediately become delinquent and the

Commission shall proceed to collect the same as in other cases of

delinquent contributions.

B. The order of the Commission assessing the contributions may

be appealed from as provided in Part 4 of this Article 3, or the

employer may furnish to the Commission, under rules prescribed by

it, security that he will make any return or report thereafter to be

required to be filed with the Commission, and pay the contributions

with respect to the period for which such contributions will become

due. After security is approved and accepted, and such further and

other security with respect to the contributions covered thereby is

given as the Commission may, from time to time, find necessary and

require, the payment of such contributions shall not be enforced by

any proceedings prior to the expiration of the time otherwise

allowed for paying such contributions.

C. In cases where the assessment here authorized is made prior

to the close of the period for which contributions become due, and

in case the employer elects to pay his contribution rather than to

file a bond as herein provided for, the employer may pay the

Commission the sum assessed, together with additions to

contributions imposed by law, and at the time of making such payment

shall notify the Commission of his intention, at the close of the

period for which such contributions would have become due, to file

suit for recovery. Upon receipt of such notice, an account shall be

set up showing the amount paid until the termination of thirty (30)

days following the close of the period for which such contributions

were due, and if within such period, namely, within thirty (30) days

following the close of the period for which such contributions were

due, the employer files suit for recovery, the account shall be

further maintained pending the final determination of such suit,

after which it shall be terminated or refund made by the Commission

in accordance with the provisions of Section 3-304 of this title.