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2017 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5743 - CIGARETTE TAX
Section 5743.13 - Prohibition against forging, altering or counterfeiting stamps.
Universal Citation: Ohio Rev Code § 5743.13 (2017)
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.
Effective Date: 07-01-2002; 06-30-2006 .
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