us-oh/stat
Ohio Rev. Code § 5743.14
Prohibition against hindering inspection
# (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 normal business hours of the person, but does not require a search warrant if conducted during the normal business hours of the person. No person shall prevent or hinder the commissioner or an agent of the commissioner from carrying out the authority granted under this division.
# (B)
If a peace officer as defined in section 2935.01 of the Revised Code knows or has reasonable cause to believe that a motor vehicle is transporting cigarettes, other tobacco products, or vapor products in violation of this chapter or section 2927.023 of the Revised Code, the peace officer may stop the vehicle and inspect the vehicle to determine the presence of such cigarettes, other tobacco products, or vapor products.
Source: view the official text
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