Ohio Code 4307.12 – Hindering inspection of bottled beverage premises
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No person shall prevent or hinder the tax commissioner from making a full inspection of any place where bottled beverages, subject to the tax imposed by sections 4307.01 to 4307.12, inclusive, of the Revised Code, are sold or stored, or prevent or hinder the full inspection of invoices, books, records, or papers required to be kept under such sections.
Terms Used In Ohio Code 4307.12
- Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59