Okla. Stat. tit. 68, § 68-231.1: Additional penalty for failure to pay delinquent taxes

An additional penalty of Fifteen Dollars ($15.00) or an amount

equal to ten percent (10%), but not to exceed Two Hundred Dollars

($200.00), of the total amount of tax, penalty and interest as

stated on the face of a tax warrant, unless the actual liability at

the date of issuance of the warrant is determined to be a lesser

amount, whichever amount is greater, is hereby imposed upon each tax

debtor who neglects, refuses or fails to pay delinquent taxes. The

additional penalty shall be added to and become a part of the total

tax debt due the state and may be collected in the same manner as

provided by law for collection of delinquent taxes. Provided,

however, the penalty imposed pursuant to this section shall not be

assessed or collected more than once for the execution of a tax

warrant in each county.

Upon collection of the additional penalty imposed herein, the

Oklahoma Tax Commission shall transmit the revenue to the State

Treasurer to be deposited in the Oklahoma Tax Commission Fund. The

revenue from the additional penalty collected by the sheriff shall

be apportioned by the Oklahoma Tax Commission to the various county

treasurers to be deposited in the appropriate fund of the county

sheriff's department to be used by such department to increase

efforts to locate tax debtors and their property, to execute upon

tax warrants, and to collect delinquent taxes. The revenue from the

additional penalty collected by the Oklahoma Tax Commission shall be

apportioned to the Oklahoma Tax Commission Fund to be used by the

Oklahoma Tax Commission to enhance its efforts to collect delinquent

taxes. The additional penalty is imposed as a fee for the

collection of delinquent taxes by the sheriff, undersheriff, deputy

sheriff or Tax Commission. The penalty is in addition to the

reimbursement of actual and necessary travel and costs authorized in

Section 231 of this title and any other fees which may be allowed by

the district court.