Okla. Stat. tit. 62, § 62-398
This is the official text of Okla. Stat. tit. 62, § 62-398, part of Oklahoma’s Stat. tit. 62, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 62,." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Failure to levy tax - Cuty of State Auditor and Inspector
Official statutory text
and county treasurer - Liability - Penalty.
Should the proper officer whose duty it is to levy the taxes to
pay such bonds and coupons, fail or neglect to make such levy as
provided for in this article, it shall be the duty of the State
Auditor and Inspector, at any time thereafter, to ascertain the
amount of interest and sinking fund, or principal of such bonds,
accrued and to accrue during that year, and to certify the amount
thereof to the treasurer of the county in which such bonds were
issued, setting forth the amount thus due, and whether from the
county or from a particular city, town, township, the board of
education of any city or school district within such county; and it
shall be the duty of such county treasurer, immediately upon
receiving such certified statement from the State Auditor and
Inspector to proceed to ascertain from the assessment roll of the
county the amount of taxable property in such county, city, town,
township, or such school district, and what percentage is required
to be levied thereon to pay the said interest and sinking fund or
principal, and when so ascertained to levy such percentage upon the
taxable property of such county, city, township, or such school
district, as may be liable thereto, and immediately to place the
same upon the tax roll of the county in a separate column or
columns, designating the purpose for which such taxes are levied;
and the said taxes shall be collected by the county treasurer of
such county in the same manner that other taxes are collected. And
should such county treasurer neglect or refuse to levy tax and place
the same upon the tax roll for collection as herein provided, he
shall be personally liable, and also liable upon his official bond
to the holder of any such bonds or coupons then due, for the full
amount thereof, and shall also be deemed guilty of a misdemeanor and
upon conviction thereof shall be imprisoned in the county jail for
not less than three (3) months nor more than twelve (12) months.
Should the proper officer whose duty it is to levy the taxes to
pay such bonds and coupons, fail or neglect to make such levy as
provided for in this article, it shall be the duty of the State
Auditor and Inspector, at any time thereafter, to ascertain the
amount of interest and sinking fund, or principal of such bonds,
accrued and to accrue during that year, and to certify the amount
thereof to the treasurer of the county in which such bonds were
issued, setting forth the amount thus due, and whether from the
county or from a particular city, town, township, the board of
education of any city or school district within such county; and it
shall be the duty of such county treasurer, immediately upon
receiving such certified statement from the State Auditor and
Inspector to proceed to ascertain from the assessment roll of the
county the amount of taxable property in such county, city, town,
township, or such school district, and what percentage is required
to be levied thereon to pay the said interest and sinking fund or
principal, and when so ascertained to levy such percentage upon the
taxable property of such county, city, township, or such school
district, as may be liable thereto, and immediately to place the
same upon the tax roll of the county in a separate column or
columns, designating the purpose for which such taxes are levied;
and the said taxes shall be collected by the county treasurer of
such county in the same manner that other taxes are collected. And
should such county treasurer neglect or refuse to levy tax and place
the same upon the tax roll for collection as herein provided, he
shall be personally liable, and also liable upon his official bond
to the holder of any such bonds or coupons then due, for the full
amount thereof, and shall also be deemed guilty of a misdemeanor and
upon conviction thereof shall be imprisoned in the county jail for
not less than three (3) months nor more than twelve (12) months.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.