Ohio Code § 5743.44

§ 5743.44.

(A) Any person, other than an employee of the state, who furnishes to the department

of taxation, attorney general, or any law enforcement agency original information

concerning any violation of Chapter 5743. of the Revised Code, which information results

in the collection and recovery of any tax or penalty or leads to the forfeiture of

any cigarettes, may be awarded and paid by the treasurer of state, upon the certification

of the tax commissioner, a compensation of not more than twenty per cent of the net

amount received from the sale of any forfeited cigarettes, but not exceeding ten thousand

dollars in any case, which shall be paid out of the receipts of such sale.  If in the opinion of the attorney general and the tax commissioner it is necessary

to preserve the identity of the person furnishing such information, they shall file

with the treasurer of state an affidavit stating such necessity and a warrant may

be issued jointly to the attorney general and the tax commissioner.  Upon payment of such money to the person furnishing the information, the attorney

general and the tax commissioner shall file with the treasurer of state an affidavit

that the money has been paid by them to the person entitled thereto. (B) Except for the minimum quantity of cigarettes, tobacco products, or vapor products

needed as evidence to establish a violation under this chapter, all cigarettes, tobacco

products, or vapor products seized under this chapter shall be within the sole control

and jurisdiction of the tax commissioner for sale pursuant to section 5743.08 or 5743.55 of the Revised Code .