Okla. Stat. tit. 68, § 68-417

A. All tobacco products upon which a tax is levied by Section

400 et seq. of this title and all tobacco products sold, offered for

sale or imported into this state in violation of the provisions of

Section 403.2 of this title, found in the possession, custody or

control of any person for the purpose of being consumed, sold or

transported from one place to another in this state, for the purpose

of evading or violating the provisions of Section 400 et seq. of

this title, or with intent to avoid payment of the tax imposed

thereunder, and any vehicle being used in avoidance of such tax may

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

any sheriff, deputy sheriff or police within the state. Tobacco

products from the time of seizure shall be forfeited to the State of

Oklahoma and assessment of penalty as provided thereby and

assessment for any delinquent taxes found to be owing. A proper

proceeding shall be filed to maintain such seizure and prosecute the

forfeiture as herein provided; the provisions of this section shall

not apply, however, where the tax on such tobacco products does not

exceed One Dollar ($1.00).

B. All such tobacco products so seized shall first be listed

and appraised by the officer making such seizure and turned over to

the Tax Commission and a receipt taken therefor.

C. The person making such seizure shall immediately make and

file a written report thereof to the Tax Commission, showing the

name of the person making such seizure, the place where seized, the

person from whom seized, the property seized and an inventory and

appraisement thereof, which inventory shall be based on the usual

and ordinary retail price or value of the articles seized, and the

Attorney General, in the case of tobacco products sold, offered for

sale or imported into this state in violation of the provisions of

Section 403.2 of this title. Within sixty (60) days of seizure, the

person from whom the property was seized may file a request for

hearing with the Tax Commission or the Attorney General to show why

the seized property should not be forfeited and destroyed. If a

hearing is requested, the owner of the tobacco products shall be

given at least ten (10) days' notice of the hearing. If no request

for hearing is filed within the time provided, the property seized

will be forfeited and destroyed.

D. The seizure of such tobacco products shall not relieve the

person from whom such tobacco products were seized from prosecution

or the payment of penalties.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 242

E. The forfeiture provisions of Section 400 et seq. of this

title shall only apply to persons having possession of or

transporting tobacco products with intent to barter, sell or give

away the same.