Okla. Stat. tit. 62, § 62-344: Penalties - Delinquent assessments - Credited to funds

All penalties hereafter collected and all penalties heretofore

collected, which may be identified, by any county treasurer of the

State of Oklahoma, on any delinquent assessments for any drainage

shall be paid and credited to the funds of such drainage district,

and shall be used only in the payment of the warrants or bonds and

the interest thereon, issued for the construction of the improvement

for which such assessments were made.