Whenever the tax commissioner discovers any motor fuel at a retail service station subject to the taxes levied under this chapter and upon which the taxes have not been paid, the commissioner may padlock the pumps of the retail service station until the taxes are paid.
Padlocking pumps of retail service station
Ohio Rev. Code Ann. § 5735.103, under Chapter 5735 | Motor Fuel Tax.
Ohio Rev. Code Ann. § 5735.103