Ohio Code § 4301.52

§ 4301.52.

Whenever the tax commissioner or any of his deputies or employees authorized by him

for such purpose discover any wine, mixed beverage, or beer, subject to tax under

this chapter or Chapter 4303. or 4305. of the Revised Code, and upon which the tax

has not been paid, the commissioner or such deputy or employee may forthwith seize

such wine, mixed beverage, or beer, which is thereby forfeited to the state.  The commissioner may within a reasonable time thereafter by a notice posted upon

the premises where such seizure is made, or by publication in some newspaper having

circulation in the county wherein such seizure is made, at least five days before

the date of sale, sell such forfeited wine, mixed beverage, or beer, and from the

proceeds of such sale shall collect the tax due together with a forfeiture of fifty

per cent thereof and the costs incurred in such proceedings and pay the balance to

the person in whose possession such forfeited wine, mixed beverage, or beer was found,

provided that such seizure and sale shall not relieve any person from fine or imprisonment

provided for violation of this chapter and Chapters 4303. and 4305. of the Revised

Code.  Such sale shall be made in the county where most convenient and economical.  All moneys collected under this section shall be paid into the state treasury to

the credit of the general revenue fund.