us-oh/stat
Ohio Rev. Code § 5743.112
Trafficking in cigarettes with intent to avoid payment of tax
# (A)
No person shall prepare for shipment, ship, transport, deliver, prepare for distribution, or distribute cigarettes, or otherwise engage or participate in the wholesale or retail business of trafficking in cigarettes, with the intent to avoid payment of the tax imposed by this chapter, when the total number of cigarettes in the aggregate exceeds one thousand two hundred during any twelve-month period.
# (B)
Any vending machine containing cigarettes which do not have affixed the stamps provided for by sections 5743.03 and 5743.04 of the Revised Code shall be seized and forfeited to the state in accordance with Chapter 2981. of the Revised Code. Forfeiture shall not affect the rights of a holder of a valid lien.
# (C)
A vehicle that is seized as contraband under Chapter 2981. of the Revised Code because of its use in violation of this chapter is subject to the procedures set forth in that chapter.
Source: view the official text
In this chapter (40 sections)
- 5743.33 · Returns - remittance - consent to transport
- 5743.34 · Assessment on failure to pay use tax
- 5743.35 · Failure to make return or pay applicable taxes
- 5743.41 · Failure to post license or comply with law
- 5743.42 · Tobacco containing substances deleterious to health
- 5743.44 · Informant's share of tax or penalty - sales of forfeited…
- 5743.45 · Tax commissioner may delegate investigation powers
- 5743.46 · Department of taxation to cooperate with law enforcement…
- 5743.051 · Remitting payment for tax stamps by electronic funds transfer
- 5743.51 · Tax on tobacco and vapor products received by distributor or…
- 5743.52 · Filing monthly return with payment
- 5743.53 · Refunds - credits
- 5743.54 · Maintaining records
- 5743.55 · Tax evasion
- 5743.56 · Liability for tax
- 5743.57 · Corporation's liability for tax
- 5743.58 · Levy against and sale of property of delinquent
- 5743.59 · Retail dealer - prohibited acts
- 5743.60 · Distribution of tobacco or vapor products with intent to…
- 5743.61 · License required for distribution of tobacco or vapor…
- 5743.62 · Excise tax on seller of tobacco or vapor products to consumer
- 5743.63 · Excise tax on storage, use or other consumption of tobacco or…
- 5743.64 · Consent to transport tobacco or vapor products within state…
- 5743.65 · Failure of seller or consumer to file return or pay tax
- 5743.66 · Manufacturer or importer of tobacco or vapor products to…
- 5743.071 · Wholesale and retail dealers to maintain records
- 5743.71 · Consent for consumer shipment of cigarettes not reasonably…
- 5743.072 · Monthly report by persons shipping cigarettes
- 5743.081 · Assessments for failure to file return
- 5743.082 · Jeopardy assessments
- 5743.99 · Penalty
- 5743.111 · Possessing cigarettes not bearing stamps
- 5743.112 · Trafficking in cigarettes with intent to avoid payment of tax
- 5743.321 · Regional arts and cultural district cigarette use tax
- 5743.323 · County tax on use, consumption, or storage for consumption…
- 5743.324 · Resolution for convention facility authority tax
- 5743.511 · County tobacco and vapor products tax
- 5743.521 · County tobacco and vapor products floor tax
- 5743.621 · County tobacco and vapor products excise tax
- 5743.631 · County tobacco and vapor products use tax