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33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5743.12 Prohibition against making false entries
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No person shall make a false entry upon an invoice, package, or container of cigarettes upon which an entry is required by sections 5743.01 to 5743.20 of the Revised Code, nor shall any person present any such false entry for the inspection of the tax commissioner with intent to …
Ohio Rev. Code Ann. § 5743.13 Prohibition against forging, altering or counterfeiting stamps
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No person shall falsely or fraudulently make, forge, alter, or counterfeit any stamp prescribed by the tax commissioner under section 5743.03 of the Revised Code, or cause to be falsely or fraudulently made, forged, altered, or counterfeited any such stamp, or possess any counter…
Ohio Rev. Code Ann. § 5743.14 Prohibition against hindering inspection
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(A) The tax commissioner or an agent of the commissioner may enter and inspect the facilities and records of a person selling cigarettes, other tobacco products, or vapor products. Such entrance and inspection requires a properly issued search warrant if conducted outside the nor…
Ohio Rev. Code Ann. § 5743.15 Cigarette license required - application - cigarette tax enforcement fund
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(A) Except as otherwise provided in this division, no person shall engage in this state in the wholesale or retail business of trafficking in cigarettes or in the business of a manufacturer or importer of cigarettes without having a license to conduct each such activity issued by…