Oklahoma Code § 40-3-309

Title 40. Labor: Collection of delinquent contributions, penalties,
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interest or fees.
COLLECTION OF DELINQUENT CONTRIBUTIONS, PENALTIES, INTEREST OR
FEES.
When a determination that an employer owes delinquent
contributions, penalties, interest or fees becomes final, the
Oklahoma Employment Security Commission shall be entitled to proceed
by levy to collect any delinquent contribution and to collect any
penalty, interest or fees due and owing as a result of the
delinquency.  Provided, that upon proper application under the
procedures outlined herein, the Assessment Board of the Oklahoma
Employment Security Commission may issue an order continuing or
modifying the levy for the collection of delinquent contributions,
penalties, interest or fees.
Added by Laws 1990, c. 333, § 11, emerg. eff. May 31, 1990.  Amended
by Laws 1993, c. 219, § 21, eff. Sept. 1, 1993; Laws 2012, c. 196, §
10, emerg. eff. May 8, 2012.

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