Okla. Stat. tit. 74, § 74-371: Treasurer to pay loss caused by negligence

If in any instance the Treasurer shall neglect to call to

account any delinquents, whereby the public revenue may suffer loss,

he shall be held and deemed accountable for the sums due by such

delinquents to all intents and purposes, the same as if the funds

had actually been paid into his office.