Oklahoma § 62-398 - Failure to levy tax - Cuty of State Auditor and Inspector

§ 62-398. Failure to levy tax - Cuty of State Auditor and Inspector

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.

R.L.1910, § 369; Laws 1979, c. 30, § 31, emerg. eff. April 6, 1979.