No person shall prepare for shipment, ship, transport, deliver, prepare for distribution, or distribute tobacco products or vapor products, or otherwise engage or participate in the business of distributing tobacco products or vapor products, with the intent to avoid payment of the tax levied by section 5743.51, 5743.62, or 5743.63 of the Revised Code, when the wholesale price of the tobacco products exceeds three hundred dollars, or when the vapor volume of the vapor products exceeds five hundred milliliters or five hundred grams, as applicable, during any twelve-month period.
Amended by 133rd General Assembly File No. TBD, HB 166, §101.01, eff. 7/18/2019.
Effective Date: 02-01-1993 .
Related Legislative Provision: See 133rd General Assembly File No. TBD, HB 166, §757.270.
See 133rd General Assembly File No. TBD, HB 166, §757.270.