Ohio Code § 5743.55
Ohio Code § 5743.55. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5743.55.
Whenever the tax commissioner discovers any tobacco products or vapor products, subject
to the tax levied under section 5743.51 , 5743.511 , 5743.62 , 5743.621 , 5743.63 , or 5743.631 of the Revised Code upon which the tax has not been paid or the commissioner has reason to believe the
tax is being avoided, the commissioner may seize and take possession of the tobacco
products or vapor products, which, upon seizure, shall be forfeited to the state. Within a reasonable time after seizure, the commissioner may sell the forfeited
products. From the proceeds of this sale, the commissioner shall pay the costs incurred in
the seizure and sale, and any proceeds remaining after the sale shall be considered
as revenue arising from the tax. The seizure and sale shall not relieve any person from the fine or imprisonment
provided for violation of sections 5743.51 to 5743.66 of the Revised Code . The commissioner shall make the sale where it is most convenient and economical,
but may order the destruction of the forfeited products if the quantity or quality
is not sufficient to warrant their sale.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5743.55
- 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 § 5743.55?
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 § 5743.55 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 § 5743.55 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Statutes are amended, repealed, and renumbered every session.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.