us-oh/stat
Ohio Rev. Code § 5743.13
Prohibition against forging, altering or counterfeiting stamps
Official textcodes.ohio.govlast amended
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 counterfeiting device, or knowingly and willfully utter, publish, pass, or tender as true, any such false, altered, forged, or counterfeited stamp, or use more than once any such stamp for the purpose of evading the tax levied under section 5743.02, 5743.021, 5743.024, or 5743.026 of the Revised Code.
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In this chapter (40 sections)
- 5743.01 · Cigarette tax definitions
- 5743.02 · Excise tax on sale of cigarettes
- 5743.03 · Purchase and use of tax stamps
- 5743.04 · Powers and duties of tax commissioner
- 5743.05 · Sale of stamps; delivery; redemption of stamps
- 5743.08 · Seizure and sale of cigarettes on which no tax has been paid
- 5743.09 · Issuance of warrant for collection of taxes - preferred claim
- 5743.10 · Cigarettes in possession must be stamped
- 5743.11 · Duty to affix stamp
- 5743.12 · Prohibition against making false entries
- 5743.13 · Prohibition against forging, altering or counterfeiting stamps
- 5743.14 · Prohibition against hindering inspection
- 5743.15 · Cigarette license required - application - cigarette tax…
- 5743.16 · Lists of licensees - supplemental lists - index
- 5743.17 · Revocation of license by court
- 5743.18 · Revocation of license by tax commissioner
- 5743.19 · Trafficking in cigarettes without license
- 5743.20 · Separate place of business - sale and purchase restricted to…
- 5743.021 · Regional arts and cultural district cigarette sales tax
- 5743.21 · Stamp not to affixed to certain packages - seizure and…
- 5743.024 · County cigarette sales tax - local excise tax administrative…
- 5743.025 · Return for county tax
- 5743.026 · Election on convention facility authority tax
- 5743.031 · Affixing of tax stamps - purchase and sale - shipping…
- 5743.31 · Cigarette use and storage tax definitions
- 5743.32 · Excise tax on use, storage or consumption of cigarettes - use…
- 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