Okla. Stat. tit. 62, § 62-9001: Payments required to governmental entities

Any person, firm, partnership, corporation, limited partnership,

limited liability company or other lawfully recognized entity that

is required to make payment of a tax, fee, fine, charge, cost or

other expense payable to a state governmental entity or local

governmental entity shall make the instrument payable to the state

or local government office, agency or other governmental entity and

shall not make the instrument payable to the individual who holds

the public office.