Effective: September 26, 2003
Latest Legislation: House Bill 95 - 125th General Assembly
(A) In lieu of or in addition to any other remedy provided by law, upon a determination that a stamping agent has violated division (C)(1) of section 1346.05 of the Revised Code or any administrative rule adopted under sections 1346.05 to 1346.10 of the Revised Code, the tax commissioner may revoke the license of the stamping agent in the manner provided by section 5743.18 of the Revised Code.
(B) For each violation of division (C)(1) of section 1346.05 of the Revised Code, in addition to any other penalty provided by law, the tax commissioner may impose a fine in an amount not to exceed the greater of five hundred per cent of the retail value of the cigarettes involved or five thousand dollars. The fine shall be imposed in the manner provided by section 5743.081 of the Revised Code.
For the purpose of this division, each stamp affixed to a package of cigarettes and each sale or offer for sale of cigarettes in violation of division (C)(1) of section 1346.05 of the Revised Code shall constitute a separate violation.
Structure Ohio Revised Code
Title 13 | Commercial Transactions
Chapter 1346 | Tobacco Product Manufacturer Escrow Accounts
Section 1346.01 | Tobacco Product Manufacturer Escrow Account Definitions.
Section 1346.02 | Joining Settlement or Making Deposits Into Qualified Escrow Fund.
Section 1346.03 | Tax Information Confidential.
Section 1346.04 | Tobacco Product Manufacturers Definitions.
Section 1346.05 | Annual Certification of Tobacco Product Manufacturers - Directory.
Section 1346.06 | Nonparticipating Manufacturer to Appoint Agent.
Section 1346.07 | Records Maintained by Stamping Agent.
Section 1346.08 | Administrative Rules.
Section 1346.09 | Remedies and Penalties.
Section 1346.10 | Revocation of License of Stamping Agent for Violations.