Okla. Stat. tit. 63, § 63-4027: Lien of title and registration fees and penalties -

Priority - Seizure - Costs of taking into custody and storage -

Foreclosure.

All title and registration fees and penalties levied by the

terms and provisions of the Oklahoma Vessel and Motor Registration

Act shall become and remain a first lien upon any vessel or motor on

which such fees, taxes and penalty are due and unpaid. The lien

shall be prior, superior and paramount to all other liens of

whatsoever kind or character.

After the thirtieth day after such title and registration fees

become delinquent, it shall be the duty of Service Oklahoma or the

Department of Public Safety, its designated officers or employees,

and of sheriffs and all other duly authorized peace officers of this

state, to seize and take into custody every vessel or motor required

to be titled and registered pursuant to the Oklahoma Vessel and

Motor Registration Act but which is not so registered by the owner

thereof, and such vessel or motor shall not be released to the owner

thereof until it is duly registered and the fee due thereon paid in

full, together with any penalty provided by law, plus the cost of

seizure, including a reasonable cost of taking such vessel or motor

into custody and storing it. In the event the owner or possessor of

any such vessel or motor seized, as provided by law, shall fail to

pay the registration fee and penalty due thereon, together with such

costs of seizure and storage, the officer shall proceed to foreclose

the lien thereon by selling such vessel or motor following the

procedure for foreclosure of liens on personal property prescribed

in Section 91 of Title 42 of the Oklahoma Statutes.

The provisions of the Uniform Tax Procedure Code under Title 68

of the Oklahoma Statutes and the Oklahoma Vehicle License and

Registration Act, Section 1101 et seq. of Title 47 of the Oklahoma

Statutes, providing procedures and remedies with respect to all

state taxes shall also be available for the enforcement of the

provisions of the Oklahoma Vessel and Motor Registration Act.