Okla. Stat. tit. 40, § 40-3-505: Failure of sheriff to execute warrant

FAILURE OF SHERIFF TO EXECUTE WARRANT. If any sheriff shall

refuse or neglect to levy upon and sell any real or personal

property of any delinquent employer as directed by any warrant

issued by the Commission, or shall refuse or neglect, on demand, to

pay over to the Commission, its representatives or attorneys, all

moneys by him collected or received under any warrant issued by the

said Commission, at any time after collecting or receiving the same,

such sheriff or other officer shall, upon motion of the Commission

in court, and after thirty (30) days' notice thereof, in writing, be

amerced in the amount for which any such warrant was issued,

together with all penalties and costs and with an additional penalty

of ten percent (10%) thereon, to and for the use of the State of

Oklahoma. Every surety of any sheriff or officer shall be made a

party to the judgment rendered as aforesaid against the sheriff or

other officer.