Okla. Stat. tit. 68, § 68-721: Lien of tax

The tax levied by this act is hereby declared to be a lien upon

any motor vehicle owned or operated in Oklahoma by any person: (1)

who is delinquent in the payment of the tax levied by this act; or,

(2) who imports special fuel into this state in the supply tank or

tanks of a motor vehicle, the use of which special fuel is subject

to the tax levied by this act, when such person has not obtained a

special fuel user's license.

Any motor vehicle subject to such lien, or being operated on the

highways of Oklahoma in violation of any of the provisions of this

act, may be seized by any authorized agent of the Oklahoma Tax

Commission or any highway patrolman, sheriff, deputy sheriff, or

other peace officer within this state, and disposed of or sold under

said lien to satisfy payment of any tax due from the owner or

operator of such vehicle under this act. Such seizure and sale

shall be in the manner and form as provided by law.