A. If the owner of an aircraft subject to the tax levied pursuant to the provisions of Section 1355 and Section 6001 et seq. of this title fails or refuses to pay such tax after proper demand thereof by an officer or agent of Service Oklahoma, such officer or agent shall report such failure to Service Oklahoma, and shall seize and hold the aircraft in the same manner as provided for in Section 116.14 of Title 47 of the Oklahoma Statutes for the seizure of motor vehicles. B. Service Oklahoma, upon demand of the owner of such aircraft, shall accord a hearing to the owner as provided for by law and enter its findings and order accordingly. If it shall be determined by Service Oklahoma that such tax is due and payable, then it shall issue its warrant directly to the sheriff of the county in which the aircraft is located, and direct the sale of such aircraft according to the same procedures provided for in Section 116.14 of Title 47 of the Oklahoma Statutes for the sale of vehicles for failure to pay the annual license fee. Such seizure and sale of such aircraft may include both the registration fee due and the excise tax levied pursuant to the provisions of Section 1355 and Section 6001 et seq. of this title, together with all costs of advertisement and sale. The sale shall be conducted in the same manner as provided for by law for the sale of personal property under execution.
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