§ 68-2108 — Nonpayment of tax.

A. In any case where the owner of a vehicle subject to the tax levied by this article fails or refuses to pay the same, after proper demand therefor by an officer or agent of Service Oklahoma, such officer or agent shall immediately report such failure to Service Oklahoma, and shall at the same time in case of failure to pay, seize and hold the vehicle, as now provided by law in case of failure to pay the annual vehicle license or registration fee. B. Service Oklahoma shall, upon demand of the owner of the vehicle, accord a hearing to the owner as provided by law and enter its findings and order accordingly. If it is determined by Service Oklahoma that the tax is due and payable, then it shall issue its warrant, directly to the sheriff of the county, ordering and directing the sale of such vehicle according to the same procedure now provided by law for the sale of vehicles for failure to pay the annual license fee. Such seizure and sale may at the time include both the registration fee due and the excise tax levied by this article, together with all costs of advertisement and sale. The sale shall be conducted in all manner as provided by law for the sale of personal property under execution.

Legislative History

Added by Laws 1963, c. 361, § 2. Amended by Laws 1965, c. 215, § 3; Laws 2025, c. 171, § 71, eff. July 1, 2026.