Okla. Stat. tit. 40, § 40-3-309: Collection of delinquent contributions, penalties,

interest or fees.

COLLECTION OF DELINQUENT CONTRIBUTIONS, PENALTIES, INTEREST OR

FEES.

When a determination that an employer owes delinquent

contributions, penalties, interest or fees becomes final, the

Oklahoma Employment Security Commission shall be entitled to proceed

by levy to collect any delinquent contribution and to collect any

penalty, interest or fees due and owing as a result of the

delinquency. Provided, that upon proper application under the

procedures outlined herein, the Assessment Board of the Oklahoma

Employment Security Commission may issue an order continuing or

modifying the levy for the collection of delinquent contributions,

penalties, interest or fees.