2015 Oklahoma Statutes
Title 37. Intoxicating Liquors
§37-545. Unstamped beverages as contraband.
A. All bottles or other original containers of alcoholic beverages in the possession of any person upon which the taxes have not been paid as required by the Oklahoma Alcoholic Beverage Control Act and the rules and regulations thereunder are declared to be contraband. Any duly authorized officer or employee of the Alcoholic Beverage Laws Enforcement Commission or Oklahoma Tax Commission is authorized to seize the same, and such containers of alcoholic beverages so seized shall be subject to confiscation and forfeiture by the ABLE Commission as hereinafter provided.
B. If, upon examination of invoices or from other investigation, the Tax Commission or the ABLE Commission finds that any alcoholic beverages, except beer, have been sold without tax payment as required by the Oklahoma Alcoholic Beverage Control Act, the Tax Commission shall have the power to require such person to pay to the Tax Commission as such tax a sum equal to twice the amount of the tax due. If any person is unable to furnish evidence to the Tax Commission of excise tax payment to cover purchases of alcoholic beverages, except beer, made by such person, the prima facie presumption shall arise that such alcoholic beverages were sold without excise tax payment.
It is expressly provided, except where specific provisions of the Oklahoma Alcoholic Beverage Control Act require otherwise, that the procedures and remedies contained in the Uniform Tax Procedure Code, of the Oklahoma Statutes in connection with the making of assessments, and the enforcement and collection thereof, the penalties and interest to be applied, all lien and tax warrant provisions, all incidental remedies, including procedure for an injunction, and all other provisions of the Uniform Tax Procedure Code which may be applied or used to enforce the provisions of the Oklahoma Alcoholic Beverage Control Act, shall be applicable and available to the Oklahoma Tax Commission in administering the provisions hereof and collecting the taxes herein levied on alcoholic beverages.
Amended by Laws 1985, c. 6, § 43, emerg. eff. March 14, 1985.
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