reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5743.112 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.112 | Trafficking in Cigarettes With Intent to Avoid Payment of Tax.

Effective: September 17, 2014|Latest Legislation:  House Bill 492 - 130th General Assembly|(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.
Ohio Rev Code § 5743.12 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.12 | Prohibition Against Making False Entries.

Effective: June 30, 2006|Latest Legislation:  House Bill 530 - 126th General Assembly|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 evade the tax levied under section 5743.02, 5743.021, 5743.024, or 5743.026 of the Revised Code.
Ohio Rev Code § 5743.13 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.13 | Prohibition Against Forging, Altering or Counterfeiting Stamps.

Effective: June 30, 2006|Latest Legislation:  House Bill 530 - 126th General Assembly|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.
Ohio Rev Code § 5743.14 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.14 | Prohibition Against Hindering Inspection.

Effective: July 18, 2019|Latest Legislation:  House Bill 166 - 133rd General Assembly|(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.
Ohio Rev Code § 5743.16 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.16 | Lists of Licensees - Supplemental Lists - Index.

Effective: June 30, 2005|Latest Legislation:  House Bill 66 - 126th General Assembly|On or before the first Monday of June, annually, each county auditor shall certify to the tax commissioner a list showing the names of all persons licensed in the auditor's county to engage in the business of trafficking in cigarettes, and such other information as to each, available from the records in the office of the auditor, as the commissioner prescribes. As such licenses are issued during the year, the auditor shall certify like lists and additions thereto to the commissioner. The commissioner shall keep an alphabetical index of such licenses certified to the commissioner, and shall update the index of valid license holders on a regular basis.
Ohio Rev Code § 5743.17 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.17 | Revocation of License by Court.

Effective: June 8, 1999|Latest Legislation:  Senate Bill 98 - 123rd General Assembly|The court of common pleas may enter an order to revoke a wholesale or retail cigarette license held by any person convicted of a misdemeanor for any violation of sections 5743.01 to 5743.21 of the Revised Code. The court of common pleas shall enter an order to revoke a wholesale or retail cigarette license held by any person convicted of a felony for violation of sections 5743.01 to 5743.21 of the Revised Code. The clerk of the court of common pleas shall certify a copy of either of such orders in duplicate to the county auditor and to the tax commissioner, and thereafter such person shall be considered not to have obtained any license; provided that after the expiration of one year from the date of such revocation, such person may apply for such license.
Ohio Rev Code § 5743.18 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.18 | Revocation of License by Tax Commissioner.

Effective: March 30, 2006|Latest Legislation:  House Bill 530 - 126th General Assembly|Upon notice and hearing in accordance with sections 119.01 to 119.13 of the Revised Code, the tax commissioner may revoke any manufacturer, importer, wholesale, or retail cigarette license for violation of sections 5743.01 to 5743.21 of the Revised Code. In the case of a wholesale or retail cigarette license, a certified copy of the order revoking such license shall be transmitted to the county auditor of the county in which the license was issued. In the case of a license issued to a manufacturer, upon the manufacturer's removal from the directory under section 1346.05 of the Revised Code, such manufacturer shall not be permitted to sell cigarettes in this state other than to a licensed cigarette wholesaler for sale outside this state. Such a manufacturer shall provide documentation to the commissioner evidencing that the cigarettes are legal for sale in another state.
Ohio Rev Code § 5743.19 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.19 | Trafficking in Cigarettes Without License.

Effective: June 30, 2005|Latest Legislation:  House Bill 66 - 126th General Assembly|No person shall engage in business as a manufacturer or importer, or in the wholesale or retail business of trafficking in cigarettes, without having a license therefor as required by section 5743.15 of the Revised Code.
Ohio Rev Code § 5743.21 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.21 | Stamp Not to Affixed to Certain Packages - Seizure and Destruction of Packages.

Effective: June 26, 2003|Latest Legislation:  House Bill 95 - 125th General Assembly|(A) No person shall affix a stamp required by section 5743.03 of the Revised Code to any package that:(1) Bears any label or notice prescribed by the United States to identify cigarettes exempt from taxation by the United States pursuant to section 5704(b) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 5704(b), including any notice or label described in 27 C.F.R. 290.185;(2) Is not labeled in conformity with the "Federal Cigarette Labeling and Advertising Act," 79 Stat. 282, 15 U.S.C.A. 1331 (1965), or any other federal requirement for the placement of labels, warnings, or other information applicable to packages of cigarettes intended for domestic consumption;(3) Has been altered by anyone other than the manufacturer or a person authorized by the manufacturer, including by the placement of a sticker to cover information on or add information to the package;(4) Has been imported or brought into the United States after January 1, 2000, in violation of section 5754 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 5754, or regulations adopted under that section;(5) Is produced by a tobacco product manufacturer or is part of a brand family that is not included in the directory established under section 1346.05 of the Revised Code.(B) No person shall sell or offer to sell any roll-your-own tobacco to any person in this state if the roll-your-own tobacco is not included in the directory established under section 1346.05 of the Revised Code. Any roll-your-own tobacco in the possession of a retail dealer in this state shall be prima facie evidence of offering to sell to a person in this state.(C) Whenever the tax commissioner discovers any packages to which stamps have been affixed in violation of this section, or any roll-your-own tobacco sold or offered for sale in violation of this section, the tax commissioner may seize the packages or roll-your-own tobacco, which shall be forfeited to the state, and shall order the destruction of the packages or roll-your-own tobacco, provided that the seizure and destruction shall not exempt any person from prosecution or from the fine or imprisonment provided for the violation of this section.(D) As used in this section, "roll-your-own" has the same meaning as in section 1346.01 of the Revised Code, and "tobacco product manufacturer" and "brand family" have the same meanings as in section 1346.04 of the Revised Code.
Ohio Rev Code § 5743.31 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.31 | Cigarette Use and Storage Tax Definitions.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|As used in sections 5743.31 to 5743.35, inclusive, of the Revised Code:(A) "Person" includes individuals, firms, partnerships, associations, joint stock companies, corporations, and combinations of individuals of whatever form.(B) "Storage" includes any keeping or retention of cigarettes for use or consumption in this state.(C) "Use" includes the exercise of any right or power incidental to the ownership of cigarettes.(D) "Consumer" means any person who has title to, or possession of, cigarettes in storage, for use or other consumption in this state.
Ohio Rev Code § 5743.32 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.32 | Excise Tax on Use, Storage or Consumption of Cigarettes - Use of Revenue.

Effective: July 1, 2015|Latest Legislation:  House Bill 64 - 131st General Assembly|To provide revenue for the general revenue fund of the state, an excise tax is hereby levied on the use, consumption, or storage for consumption of cigarettes by consumers in this state at the rate of eighty mills on each cigarette. The tax shall not apply if the tax levied by section 5743.02 of the Revised Code has been paid.The money received into the state treasury from the excise tax levied by this section shall be credited to the general revenue fund.
Ohio Rev Code § 5743.321 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.321 | Regional Arts and Cultural District Cigarette Use Tax.

Effective: June 30, 2006|Latest Legislation:  House Bill 530 - 126th General Assembly|For the same purposes for which it levies a tax under section 5743.021 of the Revised Code, the board of county commissioners of a county that has within its territorial boundaries a qualifying regional arts and cultural district and that levies a tax under that section, by resolution adopted by a majority of the board, shall levy a tax at the same rate on the use, consumption, or storage for consumption of cigarettes by consumers in the county in which that tax is levied, provided that the tax shall not apply if the tax levied by section 5743.021 of the Revised Code has been paid. The tax shall take effect on the date that a tax levied under that section takes effect, and shall remain in effect as long as the tax levied under that section remains effective.
Ohio Rev Code § 5743.323 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.323 | County Tax on Use, Consumption, or Storage for Consumption of Cigarettes.

Effective: September 29, 2013|Latest Legislation:  House Bill 59 - 130th General Assembly|(A) For the purposes of section 307.696 of the Revised Code and to pay the expenses of levying the tax or for such purposes and to provide revenues to the county for permanent improvements, the board of county commissioners of a county that levies a tax under division (A) of section 5743.024 of the Revised Code shall by resolution adopted by a majority of the board levy a tax at the same rate on the use, consumption, or storage for consumption of cigarettes by consumers in the county, provided that the tax shall not apply if the tax levied by division (A) of section 5743.024 of the Revised Code has been paid. The tax shall take effect on the date that a tax levied under division (A) of section 5743.024 of the Revised Code takes effect, and shall remain in effect as long as the tax levied under such division remains effective. No tax shall be levied under division (A) of this section on or after September 23, 2008. This paragraph does not prevent the collection of any tax levied under this section before that date so long as that tax remains effective.(B) For the purposes of section 307.696 of the Revised Code and to pay the expenses of levying the tax or for such purposes and to provide revenues to the county for permanent improvements, the board of county commissioners of a county that levies a tax under division (C) of section 5743.024 of the Revised Code shall by resolution adopted by a majority of the board levy a tax at the same rate on the use, consumption, or storage for consumption of cigarettes by consumers in the county, provided that the tax shall not apply if the tax levied by division (C) of section 5743.024 of the Revised Code has been paid. The tax shall take effect on the date that a tax levied under division (C) of section 5743.024 of the Revised Code takes effect, and shall remain in effect as long as the tax levied under such division remains effective.
Ohio Rev Code § 5743.324 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.324 | Resolution for Convention Facility Authority Tax.

Effective: July 19, 1995|Latest Legislation:  Senate Bill 188 - 121st General Assembly|For the purposes of section 351.26 of the Revised Code and to pay the expenses of levying the tax, the board of county commissioners that levies a tax under section 5743.026 of the Revised Code shall, by resolution adopted by a majority of the board, levy a tax at the same rate on the use, consumption, or storage for consumption of cigarettes by consumers in the county, provided that the tax shall not apply if the tax levied by section 5743.026 of the Revised Code has been paid. The tax shall take effect on the date that a tax levied under section 5743.026 of the Revised Code takes effect, and shall remain in effect as long as the tax levied under such section remains effective.
Ohio Rev Code § 5743.33 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.33 | Returns - Remittance - Consent to Transport.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|Except as provided in section 5743.331 of the Revised Code, every person who has acquired cigarettes for use, storage, or other consumption subject to the tax levied under section 5743.32, 5743.321, 5743.323, or 5743.324 of the Revised Code, shall, on or before the fifteenth day of the month following receipt of such cigarettes, file with the tax commissioner a return showing the amount of cigarettes acquired, together with remittance of the tax thereon. No such person shall transport within this state, cigarettes that have a wholesale value in excess of three hundred dollars, unless that person has obtained consent to transport the cigarettes from the department of taxation prior to such transportation. Such consent shall not be required if the applicable taxes levied under sections 5743.02, 5743.021, 5743.024, and 5743.026 of the Revised Code have been paid. Application for the consent shall be in the form prescribed by the tax commissioner. Every person transporting such cigarettes shall possess the consent while transporting or possessing the cigarettes within this state and shall produce the consent upon request of any law enforcement officer or authorized agent of the tax commissioner. Any person transporting such cigarettes without the consent required by this section, shall be subject to the provisions of this chapter, including the applicable taxes imposed under sections 5743.02, 5743.021, 5743.024, and 5743.026 of the Revised Code.
Ohio Rev Code § 5743.34 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.34 | Assessment on Failure to Pay Use Tax.

Effective: June 30, 2006|Latest Legislation:  House Bill 530 - 126th General Assembly|If any person required to pay the tax levied under section 5743.32, 5743.321, 5743.323, or 5743.324 of the Revised Code, fails to make remittance, the tax commissioner may issue an assessment against that person based on any information in the commissioner's possession.Sections 5743.081 and 5743.082 of the Revised Code relating to the assessments or findings, appeals from assessments or findings, the effect of assessments or findings before or after hearing and before or after filing the same in the office of the clerk of the court of common pleas, and all sections relating to the procedure, authority, duties, liabilities, powers, and privileges of the person assessed, the commissioner, the clerk, and all other public officials, shall be applicable to assessments made pursuant to this section.
Ohio Rev Code § 5743.35 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.35 | Failure to Make Return or Pay Applicable Taxes.

Effective: June 30, 2006|Latest Legislation:  House Bill 530 - 126th General Assembly|No person required by section 5743.33 of the Revised Code to file a return with the tax commissioner shall fail to make such return, or fail to pay the applicable taxes levied under section 5743.32, 5743.321, 5743.323, or 5743.324 of the Revised Code, or fail to pay any lawful assessment issued by the commissioner.
Ohio Rev Code § 5743.41 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.41 | Failure to Post License or Comply With Law.

Effective: July 18, 2019|Latest Legislation:  House Bill 166 - 133rd General Assembly|No person engaged in the business of trafficking in cigarettes or in the business of distributing tobacco products, vapor products, or both shall fail to post and keep constantly displayed in a conspicuous place in the building where such business is carried on the license required by section 5743.15 or 5743.61 of the Revised Code, or sell or offer to sell cigarettes, cigarette wrappers, or a substitute for either, or sell or offer to sell tobacco products or vapor products, without complying with the law relating to cigarettes, tobacco products, and vapor products.
Ohio Rev Code § 5743.42 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.42 | Tobacco Containing Substances Deleterious to Health.

Effective: February 1, 1993|Latest Legislation:  House Bill 904 - 119th General Assembly|No person shall sell, exchange, give away, or offer to sell, exchange, or give away cigarettes, tobacco products, or a substitute for cigarettes or tobacco products, containing a substance foreign to tobacco and deleterious to health.
Ohio Rev Code § 5743.44 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.44 | Informant's Share of Tax or Penalty - Sales of Forfeited Cigarettes, Tobacco Products or Vapor Products.

Effective: July 18, 2019|Latest Legislation:  House Bill 166 - 133rd General Assembly|(A) Any person, other than an employee of the state, who furnishes to the department of taxation, attorney general, or any law enforcement agency original information concerning any violation of Chapter 5743. of the Revised Code, which information results in the collection and recovery of any tax or penalty or leads to the forfeiture of any cigarettes, may be awarded and paid by the treasurer of state, upon the certification of the tax commissioner, a compensation of not more than twenty per cent of the net amount received from the sale of any forfeited cigarettes, but not exceeding ten thousand dollars in any case, which shall be paid out of the receipts of such sale. If in the opinion of the attorney general and the tax commissioner it is necessary to preserve the identity of the person furnishing such information, they shall file with the treasurer of state an affidavit stating such necessity and a warrant may be issued jointly to the attorney general and the tax commissioner. Upon payment of such money to the person furnishing the information, the attorney general and the tax commissioner shall file with the treasurer of state an affidavit that the money has been paid by them to the person entitled thereto. (B) Except for the minimum quantity of cigarettes, tobacco products, or vapor products needed as evidence to establish a violation under this chapter, all cigarettes, tobacco products, or vapor products seized under this chapter shall be within the sole control and jurisdiction of the tax commissioner for sale pursuant to section 5743.08 or 5743.55 of the Revised Code.
Ohio Rev Code § 5743.46 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5743 | Cigarette Tax|Section 5743.46 | Department of Taxation to Cooperate With Law Enforcement Agencies.

Effective: November 11, 1977|Latest Legislation:  Senate Bill 141 - 112th General Assembly|The department of taxation shall cooperate with the attorney general, local law enforcement officials, and the appropriate agencies of the federal government and other states in the investigation and prosecution of violations of this chapter.