Okla. Stat. tit. 68, § 68-351: Seizure and forfeiture of unstamped cigarettes - Authority

of peace officers - Cooperation with Tax Commission.

A. All unstamped cigarettes sold or shipped to tribally owned

or licensed stores in this state by wholesalers, jobbers or

warehousemen not licensed by this state pursuant to the provisions

of Section 304 of Title 68 of the Oklahoma Statutes for the purpose

of selling or consuming unstamped cigarettes in this state in

violation of this act shall be subject to seizure of the shipments

and forfeiture of the inventory pursuant to the provisions of

Section 305 of Title 68 of the Oklahoma Statutes.

B. Any peace officer of this state, including but not limited

to officers of the Department of Public Safety or the Oklahoma State

Bureau of Investigation, any sheriff, any salaried deputy sheriff or

any municipal police officer is authorized to stop any vehicle upon

any road or highway of this state in order to inspect the bill of

lading or to take such action as may be necessary to determine if

unstamped cigarettes are being sold or shipped in violation of the

provisions of this section. Such officers shall also have the duty

to cooperate with the Oklahoma Tax Commission to enforce the

provisions of this act.