Okla. Stat. tit. 40, § 40-3-504

SHERIFF TO EXECUTE WARRANT IN SAME MANNER AS JUDGMENT. Upon

receiving such warrant the sheriff shall proceed to execute said

warrant in all respects with like effect and in the same manner

prescribed by law in respect to executions against property upon

judgment of the court of record; and such sheriff shall execute and

deliver to the purchaser a bill of sale or deed, as the case may be.

Any purchaser, other than the State of Oklahoma, shall be entitled,

upon application to the court having jurisdiction of the property,

to have confirmation (the procedure for which shall be the same as

is now provided for the confirmation of a sale under execution) of

such sale prior to the issuance of a bill of sale or deed. The

State of Oklahoma shall be authorized to make bids at any such sale

to the amount of contributions, penalties, interest, costs and fees

accrued. In the event such bid is successful, the sheriff shall

issue a proper muniment of title to the Commission, which said

Commission shall hold such title for the use and benefit of the

Oklahoma Statutes - Title 40. Labor Page 146

State of Oklahoma; and any delinquent employer, or transferee of

such delinquent employer, shall have the right, at any time within

one (1) year from the date of such sale, to redeem such property,

upon the payment of all contributions, penalties, interest, costs

and fees accrued to the date of redemption. Such applicant shall

not be entitled to a credit upon such contributions, penalties,

interest, costs and fees, by reason of any revenue that might have

accrued to the State of Oklahoma or other purchaser under sale prior

to such redemption. After the expiration of the period of

redemption herein provided, the State of Oklahoma may sell such

property at public auction, upon giving thirty (30) days' notice,

published in a newspaper of general circulation in the county where

such property is located, to the highest and best bidder for cash;

and upon a sale had thereof, or when a redemption is made, the

Commission for and on behalf of the State of Oklahoma shall issue

its bill of sale or quit claim deed to the successful bidder or to

the redemptioner. The sheriff shall be entitled to the same fee for

his services in executing the warrant, as he would be entitled to

receive if he were executing an execution issued by the court clerk

of said county upon a judgment of a court of record.