Okla. Stat. tit. 68, § 68-1507

Where any coin-operated device as hereinbefore defined is placed

on location, or after having been placed on location is there left

without the decal affixed thereon as herein provided, the device,

including all cash in the receptacle thereof, shall be considered

forfeited to the State of Oklahoma and may be sealed until released

by the Tax Commission or seized by any authorized agent of the

Oklahoma Tax Commission, or any sheriff, constable, or other peace

officer of this state, and upon so being seized shall, together with

the cash, if any, contained in the receptacle of such device,

forthwith be delivered to the Oklahoma Tax Commission. Provided, no

device shall be seized less than fifteen (15) days after the sealing

of the device and notice being placed on the device informing the

owner that the device is subject to seizure if the applicable fees

are not paid and decal affixed. The Oklahoma Tax Commission shall

then proceed to hear and determine the matter of whether or not the

device and cash, if any, should, in fact, be forfeited to the State

of Oklahoma. The owner of the device shall be given at least ten

(10) days' notice of the date of the hearing. In the event said

Commission finds that the device including the cash contents, if

any, should be forfeited to the State of Oklahoma, it shall make an

order forfeiting the same to the State of Oklahoma, and directing

the sale of such device. The device shall be sold in the county

where seized or in Oklahoma County, at the discretion of the

Commission, after ten (10) days' notice, which notice shall be by

posting five notices in conspicuous places in the county where the

sale is to be made, one of which notices shall be posted on the

bulletin board at the county courthouse of said county. The sale

shall be for cash, and the proceeds thereof shall be applied as

follows:

1. To the payment of the costs incident to the seizure and

sale;

2. To the payment of any taxes, including penalties, that may

have accrued against the device; and

3. The balance, if any, shall be remitted to the owner.

The cash contained in any device and forfeited under the

provisions of this section shall be forfeited as an additional tax

penalty and shall be in addition to all other penalties provided for

in Sections 1501 through 1512 of this title. The order of the Tax

Commission, declaring a forfeiture of the device including the cash

contents thereof, if any, and directing the sale of such device

shall be a final order and may be appealed from as provided for in

Oklahoma Statutes - Title 68. Revenue and Taxation Page 680

the Uniform Tax Procedure Act. It shall be the duty of all

sheriffs, constables and other peace officers to cooperate with the

Oklahoma Tax Commission in the enforcement of the seizure and

forfeiture provisions of this section.