Ohio Code § 5743.09
Ohio Code § 5743.09. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5743.09.
In addition to all other remedies for the collection of any taxes or fees legally
due, the attorney general may issue a warrant directed to the sheriff of any county
commanding said sheriff to levy upon and sell the goods and chattels of a delinquent
dealer, without exemption, found within his jurisdiction, for the payment of the amount
of such delinquency, together with the added penalties, interest, and the cost of
executing the warrant, and to return such warrant to the attorney general and to pay
him the money collected by virtue thereof within the time therein specified, which
shall not be less than twenty nor more than sixty days from the date of the warrant. The sheriff to whom any such warrant is directed shall proceed upon the same in
the manner as prescribed by law in respect to executions issued against goods and
chattels upon judgments by a court of record, and shall be entitled to the same fees
for his services. The claim arising by reason of delinquent cigarette taxes shall be a preferred claim
against all of the assets of the dealer, real and personal.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5743.09
- 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 § 5743.09?
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 § 5743.09 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 § 5743.09 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Statutes are amended, repealed, and renumbered every session.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.