Okla. Stat. tit. 68, § 68-2108: Nonpayment of tax

A. In any case where the owner of a vehicle subject to the tax

levied by this article 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 the vehicle, as now provided by law in case of

failure to pay the annual vehicle license or registration fee.

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

vehicle, accord a hearing to the owner as provided by law and enter

its findings and order accordingly. If it is determined by Service

Oklahoma that the 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 vehicle according to the same procedure

now provided by law for the sale of vehicles for failure to pay the

annual license fee. Such seizure and sale may at the time include

both the registration fee due and the excise tax levied by this

article, together with all costs of advertisement and sale. The

sale shall be conducted in all manner as provided by law for the

sale of personal property under execution.