Okla. Stat. tit. 68, § 68-611: Importation of motor fuel or diesel fuel without license -

Tax payable - Credits - Refunds - Second and subsequent violations.

(a) Any person importing motor fuel or diesel fuel into this

state and liable for the tax levied by this article for the first

time who has not obtained a Motor Fuel/Diesel Fuel Importer for Use

License, shall, for the purpose of determining the number of gallons

of motor fuel or diesel fuel used on the highways of this state, be

required to pay to the Corporation Commission the tax levied by this

article on all motor fuel or diesel fuel contained in the fuel

supply tank or tanks, and any other containers for use in propelling

said vehicle. Upon obtaining a Motor Fuel/Diesel Fuel Importer for

Use License and filing a report showing all of the operations of

such person subject to tax by this article, credit shall be allowed

on said report for the tax paid under the provisions of this section

and any overpayment of tax shall be refunded or credited to a future

report. However, this credit shall not be allowed and no refund of

such tax shall be made unless the report taking the credit or the

claim for the refund is filed within thirty (30) days from the date

of payment of said tax.

(b) The second time any person imports motor fuel or diesel fuel

into this state and becomes liable for the tax levied by this

article, without having obtained a Motor Fuel/Diesel Fuel Importer

for Use License, the motor vehicle operated by such person may be

seized and held until such person complies with the provisions of

this article and pays all taxes determined to be due hereunder.

However, said motor vehicle may be released upon the making of a

bond or furnishing other security for the payment of the tax.