Okla. Stat. tit. 68, § 68-2922: Duplicate tax receipts - Duty of county clerk

It shall be the duty of the county clerk on receiving any

duplicate tax receipt from the county treasurer forthwith to examine

the same and compare them with the abstract and list of receipts

required to be filed with him and see that the taxes of the

duplicate receipts correspond with the total collections for that

day. If found to be correct, he shall enter in his cash book under

the collections for the proper municipality the amount so reported

by the county treasurer and shall be liable on his official bond to

account for the same.