Ohio Statutes
§ 5743.12 — Prohibition against making false entries
Ohio § 5743.12
This text of Ohio § 5743.12 (Prohibition against making false entries) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ohio Rev. Code Ann. § 5743.12 (2026).
Text
No person shall make a false entry upon an invoice, package, or container of cigarettes upon which an entry is required by sections5743.01to5743.20of 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 section5743.02,5743.021,5743.024, or5743.026of the Revised Code.
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Legislative History
Effective: June 30, 2006 | Latest Legislation: House Bill 530 - 126th General Assembly
Nearby Sections
15
§ 5743.01
Cigarette tax definitions§ 5743.02
Excise tax on sale of cigarettes§ 5743.025
Return for county tax§ 5743.03
Purchase and use of tax stamps§ 5743.081
Assessments for failure to file returnCite This Page — Counsel Stack
Bluebook (online)
Ohio § 5743.12, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5743.12.