70-5-11. Seizure of tobacco products
(a) Any authorized agent of the Oklahoma Tax Commission or any sheriff, deputy sheriff or police law enforcement officer may seize all tobacco products subject to the Tobacco Products Excise Tax, found in the possession, custody or control of any person required to file monthly reports or to pay said taxes, if: (1) The person has failed to timely file a required monthly report; or (2) The person has failed to timely pay said taxes when due; or (3) The Commission has determined that the person is attempting to evade or avoid payment of the tobacco excise tax; or (4) The Commission has determined the person has violated any of the provisions of the Tobacco Products Tax Act or the Rules of the Oklahoma Tax Commission. (b) Intent to evade or avoid payment of Tobacco Products taxes may be presumed upon: (1) Failure to timely file reports or to timely pay taxes; or (2) Receipt of possession, control or custody, within this State, of any tobacco products, upon which the tobacco products tax has not been paid, from any person not holding a valid Oklahoma Tobacco License. The burden of proof shall be on the person, taxpayer or reporter to prove otherwise.