(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.

Terms Used In Ohio Code 5743.14

  • Cigarettes: includes any roll for smoking made wholly or in part of tobacco, irrespective of size or shape, and whether or not such tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper, reconstituted cigarette tobacco, homogenized cigarette tobacco, cigarette tobacco sheet, or any similar materials other than cigar tobacco. See Ohio Code 5743.01
  • Person: includes individuals, firms, partnerships, associations, joint-stock companies, corporations, combinations of individuals of any form, and the state and any of its political subdivisions. See Ohio Code 5743.01

(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.

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