Okla. Stat. tit. 68, § 68-414: Trucks and vehicles from which products are sold,

exchanged or given away - Untaxed merchandise - Violations.

A. Each truck or vehicle wherefrom tobacco products are sold

shall be considered as a place of business and required to have a

wholesale license and a bond of not less than Five Hundred Dollars

($500.00).

B. Any person operating a truck or vehicle by selling,

exchanging or giving away untaxed merchandise covered by this

article shall be deemed guilty of violation of same and shall be

penalized as hereinbefore set forth, and untaxed merchandise handled

by this person as well as the vehicle used to transport the untaxed

tobacco products shall be subject to confiscation by authorized

agents of the Tax Commission or duly authorized peace officers.

C. After seizure or confiscation by such agent or officer, the

merchandise and property shall be held until all taxes, interest and

penalties due have been paid. If not paid within five (5) days

after date of seizure, it shall be sold at public sale by the

sheriff of the county where confiscated, after being advertised by

posting of notice of such sale in five public places in the county

where the sale is to occur. The proceeds of the sale shall be

applied to taxes, interest and penalties due and to the cost of the

sale, and the remainder, if any, shall be paid to the State

Treasurer, by the sheriff conducting such sale, to be deposited to

the credit of the General Revenue Fund.