{"data":{"id":"us-ok/okla.-stat.-tit.-62-62-398","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 62, § 62-398","heading":"Failure to levy tax - Cuty of State Auditor and Inspector","body":"and county treasurer - Liability - Penalty.\n\nShould the proper officer whose duty it is to levy the taxes to\n\npay such bonds and coupons, fail or neglect to make such levy as\n\nprovided for in this article, it shall be the duty of the State\n\nAuditor and Inspector, at any time thereafter, to ascertain the\n\namount of interest and sinking fund, or principal of such bonds,\n\naccrued and to accrue during that year, and to certify the amount\n\nthereof to the treasurer of the county in which such bonds were\n\nissued, setting forth the amount thus due, and whether from the\n\ncounty or from a particular city, town, township, the board of\n\neducation of any city or school district within such county; and it\n\nshall be the duty of such county treasurer, immediately upon\n\nreceiving such certified statement from the State Auditor and\n\nInspector to proceed to ascertain from the assessment roll of the\n\ncounty the amount of taxable property in such county, city, town,\n\ntownship, or such school district, and what percentage is required\n\nto be levied thereon to pay the said interest and sinking fund or\n\nprincipal, and when so ascertained to levy such percentage upon the\n\ntaxable property of such county, city, township, or such school\n\ndistrict, as may be liable thereto, and immediately to place the\n\nsame upon the tax roll of the county in a separate column or\n\ncolumns, designating the purpose for which such taxes are levied;\n\nand the said taxes shall be collected by the county treasurer of\n\nsuch county in the same manner that other taxes are collected. And\n\nshould such county treasurer neglect or refuse to levy tax and place\n\nthe same upon the tax roll for collection as herein provided, he\n\nshall be personally liable, and also liable upon his official bond\n\nto the holder of any such bonds or coupons then due, for the full\n\namount thereof, and shall also be deemed guilty of a misdemeanor and\n\nupon conviction thereof shall be imprisoned in the county jail for\n\nnot less than three (3) months nor more than twelve (12) months.","path":["OK Code","Title 62"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os62.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"36e22ab8f670e73b562af60f6563476eb20afab916580865be9f5d1f20a42c82","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-62-62-397","next":"us-ok/okla.-stat.-tit.-62-62-399"},"notice":"GroundRules: Original legal text. Not legal advice."}