Okla. Stat. tit. 68, § 68-428: Seizure and forfeiture of untaxed tobacco products -

Authority of peace officers - Cooperation with Tax Commission.

A. All untaxed tobacco products sold or shipped to tribally

owned or licensed stores in this state by wholesalers not licensed

by this state pursuant to the provisions of Section 415 of this

title for the purpose of selling or consuming untaxed tobacco

products in this state in violation of Section 349 or 401 et seq. of

this title shall be subject to seizure of the shipments and

forfeiture of the inventory pursuant to the provisions of Section

417 of this title.

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 untaxed tobacco products 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.