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2017 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5743 - CIGARETTE TAX
Section 5743.12 - Prohibition against making false entries.
Universal Citation: Ohio Rev Code § 5743.12 (2017)
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.
Effective Date: 07-01-2002; 06-30-2006 .
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