A. After the seizure of such container of alcoholic beverage upon which the taxes have not been paid, any officer or employee of the ABLE Commission, designated in writing by the Director, shall hold a hearing to determine whether the container of alcoholic beverage seized did not have the necessary taxes paid as required by the Oklahoma Alcoholic Beverage Control Act and the rules thereunder. The ABLE Commission shall give not less than seven-days' notice of the time and place of such hearing to the owner of such container of alcoholic beverage, if known, and also to the person in whose possession such container was found, if such person is known, and if such person in possession is not the owner of the property. The Director, or any employee of the ABLE Commission, designated to conduct such hearing, shall have power to administer oaths and the power to issue subpoenas requiring the attendance of and the giving of testimony by witnesses and subpoenas duces tecum requiring the production of books, papers, records and memoranda.

B. Pursuant to such hearing, the ABLE Commission shall determine whether the container of alcoholic beverage seized did not have the taxes paid as required by the Oklahoma Alcoholic Beverage Control Act and the rules thereunder, and upon a decision to that effect, an order shall be entered that such container of alcoholic beverage is confiscated and forfeited to the State of Oklahoma. The ABLE Commission shall give notice of such order to the owner of such container of alcoholic beverage, if known, and also to the person in whose possession the property so taken was found, if such person is known, and if such person in possession is not the owner of the property.