Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 90 - Withholding
Subchapter 5 - Liability and Penalties
Section 710:90-5-2 - Failure to withhold

In the event that an employer fails to withhold the tax required and thereafter the tax is paid by the employee, the tax required to have been withheld shall not be collected from the employer. Such payment does not relieve the employer of the liability for penalties or interest otherwise applicable because of such failure to withhold the tax. The employer will not be relieved of his liability for payment of the tax required to be withheld unless the employer can show that the tax of each employee in question has been paid. [See: 68 O.S. §2385.3]