Any person who is subject to Chapter 4301., 4303., or 4307. of the Revised Code, in the transportation, possession, or sale of wine or mixed beverage subject to the taxes imposed by sections 4301.43 and 4301.432 of the Revised Code, and who violates such chapters or any lawful rule promulgated by the tax commissioner under such chapters, for the violation of which no penalty is otherwise provided, shall be fined as provided in division (A) of section 4301.99 of the Revised Code.

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Terms Used In Ohio Code 4301.70

  • Person: includes firms and corporations. See Ohio Code 4301.01
  • Rule: includes regulation. See Ohio Code 1.59
  • Wine: includes all liquids fit to use for beverage purposes containing not less than one-half of one per cent of alcohol by volume and not more than twenty-one per cent of alcohol by volume that is made from the fermented juices of grapes, fruits, or other agricultural products. See Ohio Code 4301.01