Okla. Stat. tit. 37A, § 37A-5-114: Unpaid taxes - Contraband - Violations - Penalties -

Application of Uniform Tax Procedure Code.

A. All bottles or other original containers of alcoholic

beverages in the possession of any person upon which the taxes have

not been paid as required by the Oklahoma Alcoholic Beverage Control

Act and the rules thereunder are declared to be contraband. Any

duly authorized employee of the ABLE Commission or the Oklahoma Tax

Commission is authorized to seize the same, and such containers of

alcoholic beverages so seized shall be subject to confiscation and

forfeiture by the Tax Commission as hereinafter provided.

B. If, upon examination of invoices or from other

investigation, the Tax Commission finds that any alcoholic beverages

have been sold without tax payment as required by the Oklahoma

Alcoholic Beverage Control Act, the Tax Commission shall have the

power to require such person to pay to the Tax Commission as such

tax a sum equal to twice the amount of the tax due. If any person

is unable to furnish evidence to the Tax Commission of excise tax

payment to cover purchases of alcoholic beverages made by such

person, the prima facie presumption shall arise that such alcoholic

beverages were sold without excise tax payment.

It is expressly provided, except where specific provisions of

the Oklahoma Alcoholic Beverage Control Act require otherwise, that

the procedures and remedies contained in the Uniform Tax Procedure

Code of the Oklahoma Statutes in connection with the making of

assessments, and the enforcement and collection thereof, the

penalties and interest to be applied, all lien and tax warrant

provisions, all incidental remedies, including procedure for an

injunction, and all other provisions of the Uniform Tax Procedure

Code which may be applied or used to enforce the provisions of the

Oklahoma Alcoholic Beverage Control Act, shall be applicable and

available to the Tax Commission in administering the provisions

hereof and collecting the taxes herein levied on alcoholic

beverages.