Okla. Stat. tit. 68, § 68-2929: Selling personal property before taxes, interest and

costs paid - Liability.

If any person or entity in this state, after their personal

property, except livestock, is assessed and before the tax, interest

and costs thereon is paid, shall sell the same, and not retain

sufficient money to pay all taxes, interest and costs thereon, the

taxes, interest and costs shall be a lien thereon, or if such

property is about to be sold at auction, or about to be sold at

cost, then in either such event all taxes, interest and costs

thereon shall at once become due and payable, and the county

treasurer shall at once issue a tax warrant for the collection

thereof, and the sheriff shall forthwith collect it as in other

cases; provided, the priority of the tax lien shall be as set forth

in Sections 3102 and 3103 of this title. The person or entity owing

such tax, interest and costs shall be civilly liable to any

purchaser of such property for any tax, interest and costs owing

thereon, but the property so purchased shall be liable in the hands

of the purchaser for such tax, interest and costs. If the property

is sold in the ordinary course of retail trade, it shall not be so

liable in the hands of the purchaser.