Ohio Code § 4123.23
Ohio Code § 4123.23. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 4123.23.
All books, records, and payrolls of the employers of the state, showing or reflecting
in any way upon the amount of wage expenditure of such employers, shall always be
open for inspection by the bureau of workers' compensation, or any of its traveling
auditors, inspectors, or assistants, for the purpose of ascertaining the correctness
of the wage expenditure, the number of men employed, and such other information as
is necessary for the uses and purposes of the bureau in its administration of the
law. Refusal on the part of any employer to submit his books, records, and payrolls for
the inspection of the bureau or any traveling auditor, inspector, or assistant presenting
written authority from the bureau shall subject the employer to a forfeiture of one
hundred dollars for each offense, to be collected by civil action in the name of the
state, and paid into the state insurance fund.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 4123.23
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 4123.23?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 4123.23 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 4123.23 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.