Oklahoma Code § 68-306

Title 68. Revenue And Taxation: Sale, when tax not paid or stamps not affixed
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It shall be unlawful for any person to sell, or display for
sale, or have in his possession for consumption in this state,
cigarettes on which the tax levied by this article has not been
paid, and which are not contained in packages to which are securely
affixed the stamps evidencing payment of the tax.  Any cigarettes so
held shall be subject to seizure and sale as provided by law for
sale of property under execution, and the proceeds derived from the
sale thereof shall be paid to the State Treasurer and placed in the
State General Revenue Fund.

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