US Lawyer Database

Section 4301.59 | False or Fraudulent Statement in Warehouse Receipts.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly No person, or his clerk, agent, or employee , shall make or issue any false or fraudulent statement, either orally or in writing, concerning the future value or use of any bonded warehouse receipt for spirituous liquor, or concerning the age, quality, […]

Section 4301.46 | Credit of Moneys Received.

Effective: November 15, 1981 Latest Legislation: House Bill 694 – 114th General Assembly Except as otherwise provided by law, moneys received into the state treasury from the taxes levied, penalties assessed, and sums recovered under Chapters 4301. and 4303. of the Revised Code shall be credited to the general revenue fund.

Section 4301.47 | Record Retention.

Effective: September 28, 2016 Latest Legislation: House Bill 342 – 131st General Assembly Every class A-1, A-1c, A-2, A-2f, and A-4 permit holder and each class B or S permit holder shall maintain and keep for a period of three years a record of the beer, wine, and mixed beverages purchased, distributed, or sold within […]

Section 4301.48 | False Entries on Invoices or Containers Prohibited.

Effective: March 20, 1990 Latest Legislation: Senate Bill 188 – 118th General Assembly No person shall make any false entry upon an invoice or upon a container of beer, wine, or mixed beverages required to be made under this chapter and Chapters 4303. and 4307. of the Revised Code, or present any such false entry […]

Section 4301.49 | Prevention or Hindrance of Inspection.

Effective: July 19, 1995 Latest Legislation: Senate Bill 188 – 121st General Assembly No person shall prevent or hinder the tax commissioner from making a full inspection of any place where beer, wine, or mixed beverages subject to the tax imposed by section 4301.42, 4301.421, 4301.424, or 4301.43 of the Revised Code is manufactured, sold, […]

Section 4301.50 | Distribution or Sale of Beverages Without Tax Prohibited.

Effective: July 19, 1995 Latest Legislation: Senate Bill 188 – 121st General Assembly No person, firm, or corporation or his or its employee or agent shall distribute or sell any beverage upon which the tax provided for by sections 4301.42, 4301.421, 4301.424, 4301.43, 4301.432, and 4305.01 of the Revised Code has not been paid. Any […]