Okla. Stat. tit. 40, § 40-3-501: Commission to issue warrants

COMMISSION TO ISSUE WARRANTS. If any contribution imposed by

the provisions of this act, or any portion of said contribution, be

not paid before the same becomes delinquent, the Commission may

immediately issue a warrant under its official seal, directed to the

sheriff of any county of the state, commanding him to levy upon and

sell any real or personal property of any delinquent employer found

within his county for the payment of the delinquent contribution,

interest, penalty and fees and the cost of executing the warrant,

and to return such warrant to the Commission, and to pay it any

moneys collected by virtue thereof, by a time to be therein

specified, not more than sixty (60) days from the date of the

warrant.