If any amount of the Gross Production Tax is not paid or remitted before the same becomes delinquent, as set out in 710:45-3-1, interest, at the rate of one and one-fourth percent (11/4 %) per month until payment or remittance, shall be calculated and collected as part of the delinquent tax. [See: 68 O.S. §217 ]
Okla. Admin. Code § 710:45-3-3