Okla. Admin. Code § 735:80-15-5
A Holder, who is qualified to take advantage of an Amnesty Program and who properly reports under this Subchapter, will not be liable for the interest and penalties imposed on Holders under the Unclaimed Property Act on reported and remitted amounts. The interest which is waived, will not include interest on property owed to an Owner which may have accrued on the property prior to the time the property should have been reported, such as an interest-bearing bond. OST reserves the right to cooperate with other States and share information through reciprocal agreements and the States National Audit Program. OST or a third party under contract with OST may, however, seek interest and penalties from holders who fail to report unclaimed property in their Amnesty Holder Reports or in the accompanying remittances to OST, any unclaimed property which should have been reported and remitted for the look back period.
Okla. Admin. Code § 735:80-15-5