Okla. Stat. tit. 40, § 40-3-510: Enforcement of bank levy

ENFORCEMENT OF BANK LEVY. A. Any bank that fails or refuses to

surrender any money or rights to money in a bank account subject to

levy, upon being served with a Notice of Levy and supporting tax

warrants of the Oklahoma Employment Security Commission, shall be

liable to the Oklahoma Employment Security Commission in a sum equal

to the amount of money or rights to money not so surrendered, but

not exceeding the amount of the tax debtor's indebtedness for the

collection of which the levy has been made, together with accrued

interest pursuant to subsection A of Section 3-301 of this title,

and the cost of service of the Notice of Levy. Any amount recovered

under this subsection shall be credited against the liability for

taxes, interest, penalty, fees, and surcharge, for the collection of

which the levy was made.

B. Any bank in possession of money or rights to money subject

to levy, upon which a levy has been made, that surrenders such money

or rights to money to the Oklahoma Employment Security Commission

shall be discharged from any obligation or liability to the tax

debtor and any other person or entity with respect to such money or

rights to money arising from the surrender or payment.