{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-417","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-417","heading":"Seizure of products and vehicles for violations","body":"A. All tobacco products upon which a tax is levied by Section\n\n400 et seq. of this title and all tobacco products sold, offered for\n\nsale or imported into this state in violation of the provisions of\n\nSection 403.2 of this title, found in the possession, custody or\n\ncontrol of any person for the purpose of being consumed, sold or\n\ntransported from one place to another in this state, for the purpose\n\nof evading or violating the provisions of Section 400 et seq. of\n\nthis title, or with intent to avoid payment of the tax imposed\n\nthereunder, and any vehicle being used in avoidance of such tax may\n\nbe seized by any authorized agent of the Oklahoma Tax Commission or\n\nany sheriff, deputy sheriff or police within the state. Tobacco\n\nproducts from the time of seizure shall be forfeited to the State of\n\nOklahoma and assessment of penalty as provided thereby and\n\nassessment for any delinquent taxes found to be owing. A proper\n\nproceeding shall be filed to maintain such seizure and prosecute the\n\nforfeiture as herein provided; the provisions of this section shall\n\nnot apply, however, where the tax on such tobacco products does not\n\nexceed One Dollar ($1.00).\n\nB. All such tobacco products so seized shall first be listed\n\nand appraised by the officer making such seizure and turned over to\n\nthe Tax Commission and a receipt taken therefor.\n\nC. The person making such seizure shall immediately make and\n\nfile a written report thereof to the Tax Commission, showing the\n\nname of the person making such seizure, the place where seized, the\n\nperson from whom seized, the property seized and an inventory and\n\nappraisement thereof, which inventory shall be based on the usual\n\nand ordinary retail price or value of the articles seized, and the\n\nAttorney General, in the case of tobacco products sold, offered for\n\nsale or imported into this state in violation of the provisions of\n\nSection 403.2 of this title. Within sixty (60) days of seizure, the\n\nperson from whom the property was seized may file a request for\n\nhearing with the Tax Commission or the Attorney General to show why\n\nthe seized property should not be forfeited and destroyed. If a\n\nhearing is requested, the owner of the tobacco products shall be\n\ngiven at least ten (10) days' notice of the hearing. If no request\n\nfor hearing is filed within the time provided, the property seized\n\nwill be forfeited and destroyed.\n\nD. The seizure of such tobacco products shall not relieve the\n\nperson from whom such tobacco products were seized from prosecution\n\nor the payment of penalties.\n\nE. The forfeiture provisions of Section 400 et seq. of this\n\ntitle shall only apply to persons having possession of or\n\ntransporting tobacco products with intent to barter, sell or give\n\naway the same.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"789b4396144bb3ddb20e3ffd1d289119ea2b900a888ff8dd89ceb75576958524","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-415","next":"us-ok/okla.-stat.-tit.-68-68-418"},"notice":"GroundRules: Original legal text. Not legal advice."}