Okla. Stat. tit. 63, § 63-4108: Failure or refusal to pay tax - Report to Commission -

Seizure - Hearing - Sale.

A. In any case where the owner of a vessel or motor subject to

the tax levied by the Oklahoma Vessel and Motor Excise Tax Act fails

or refuses to pay the same, after proper demand therefor by an

officer or agent of Service Oklahoma, such officer or agent shall

immediately report such failure to Service Oklahoma and shall, at

the same time in case of failure to pay, seize and hold said vessel

or motor, as provided by law in case of failure to pay the annual

vessel or motor registration fee.

B. Service Oklahoma shall, upon demand of the owner of the

vessel or motor, accord a hearing to said owner as provided by law

and enter its findings and order accordingly. If it is determined

by Service Oklahoma that said tax is due and payable, then it shall

issue its warrant, directly to the sheriff of the county, ordering

and directing the sale of such vessel or motor according to the same

procedure provided by law for the sale of vessels and motors for

failure to pay the required registration fee. Such seizure and sale

may, at the time, include both the registration fee due and the

excise tax levied by the Oklahoma Vessel and Motor Excise Tax Act,

together with all costs of an advertisement and sale. The sale

shall be conducted in the manner provided by law for the sale of

personal property under execution.