As a condition precedent to the right of appeal to District Court and as a jurisdictional prerequisite to the District Court to entertain such appeal, the employer must pay all amounts owing in the employer's account after the Board's decision is rendered or post a bond with the Commission in double the amount owing. The bond shall be written by a surety company licensed to do business in the State of Oklahoma by the Oklahoma Insurance Commission. [40:3-405 and 3-406]
Okla. Admin. Code § 240:10-11-52