The county treasurer of each county in which lands of the district lie, shall make daily report to the county clerk of the county of the sums collected by him, and it shall be the duty of the county clerk on the first day of each month to issue his warrant payable to the treasurer of the district for all sums in the hands of the treasurer of the county, according to his report as aforesaid. Said county clerk shall, as soon as the county treasurer's books report the collections through October 31st, each year, make a report to the treasurer of said district of the sums collected and of the assessments not collected as returned to him by the treasurer of the county.
All assessments or taxes provided for in this act, remaining unpaid after they become due and collectable shall be delinquent and bear a penalty of one per cent (1%) per month from the date of delinquency until paid, and be enforceable by tax sale as a part of the ad valorem tax charge each year.
Okla. Stat. tit. 82, § 640