Ohio Code § 4307.09

§ 4307.09.

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

for such purpose discover any bottled beverage, subject to tax as provided by section 4301.42 of the Revised Code , and upon which the tax has not been paid, the commissioner, or such deputy or employee

may take possession of such bottled beverage, which shall be forfeited to the state.  The commissioner may within a reasonable time, 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 bottled beverage, and from the proceeds of such sale shall

collect the tax due thereon together with a penalty of fifty per cent thereof and

the costs incurred in such proceedings and pay the balance to the person in whose

possession such forfeited bottled beverage was found.  Such seizure and sale do not relieve any person from fine or imprisonment for violation

of such sections.  Such sale shall be made in the county where most convenient and economical.