Oklahoma Code § 11-39-113

Title 11. Cities And Towns: Use of revenues
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A.  All money received by the city from any special assessment
or assessment within a district shall be held in a special fund and
used to:
1.  Pay the cost of the improvement for which the assessment was
made;
2.  Reimburse the city for any work performed or cost incurred
by the city in constructing the improvement; or
3.  Pay the interest and principal due on any outstanding
negotiable bonds, including replenishment of debt service reserves,
reimbursements to bond insurers or other providers of credit
enhancement, and other payments required in connection with bonds
issued to pay for improvements.
B.  Any person who uses money in a district fund other than as
provided in this section is guilty of a Class D3 felony offense and
shall be punished by a fine not exceeding One Thousand Dollars
($1,000.00), or by imprisonment as provided for in subsections B
through F of Section 20P of Title 21 of the Oklahoma Statutes, or by
both such fine and imprisonment, in the discretion of the court.
Added by Laws 1978, c. 233, § 13, emerg. eff. April 25, 1978.
Amended by Laws 1983, c. 170, § 23, eff. July 1, 1983; Laws 1997, c.
133, § 129, eff. July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 58,

eff. July 1, 1999; Laws 2007, c. 362, § 10, eff. Nov. 1, 2007; Laws
2025, c. 486, § 644, eff. Jan. 1, 2026.

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