Okla. Stat. tit. 37A, § 37A-5-116: Hearing to determine whether taxes are unpaid - Order

to confiscate and forfeit.

A. After the seizure of such container of alcoholic beverage

upon which the taxes have not been paid, any officer or employee of

the ABLE Commission, designated in writing by the Director, shall

hold a hearing to determine whether the container of alcoholic

beverage seized did not have the necessary taxes paid as required by

the Oklahoma Alcoholic Beverage Control Act and the rules

thereunder. The ABLE Commission shall give not less than seven-

days' notice of the time and place of such hearing to the owner of

such container of alcoholic beverage, if known, and also to the

person in whose possession such container was found, if such person

is known, and if such person in possession is not the owner of the

property. The Director, or any employee of the ABLE Commission,

designated to conduct such hearing, shall have power to administer

oaths and the power to issue subpoenas requiring the attendance of

and the giving of testimony by witnesses and subpoenas duces tecum

requiring the production of books, papers, records and memoranda.

B. Pursuant to such hearing, the ABLE Commission shall

determine whether the container of alcoholic beverage seized did not

have the taxes paid as required by the Oklahoma Alcoholic Beverage

Control Act and the rules thereunder, and upon a decision to that

effect, an order shall be entered that such container of alcoholic

beverage is confiscated and forfeited to the State of Oklahoma. The

ABLE Commission shall give notice of such order to the owner of such

container of alcoholic beverage, if known, and also to the person in

whose possession the property so taken was found, if such person is

known, and if such person in possession is not the owner of the

property.