2020 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.
