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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 4301.50 | Distribution or sale of beverages without tax prohibited.

Ohio Revised Code
/
Title 43 Liquor
/
Chapter 4301 Liquor Control Law
 
Effective:
July 19, 1995
Latest Legislation:
Senate Bill 188 - 121st General Assembly
PDF:
Download Authenticated PDF
 

No person, firm, or corporation or his or its employee or agent shall distribute or sell any beverage upon which the tax provided for by sections 4301.42, 4301.421, 4301.424, 4301.43, 4301.432, and 4305.01 of the Revised Code has not been paid. Any person, firm, or corporation or his or its employee or agent who violates this section or any rule of the tax commissioner shall be subject to all penalties provided in division (A) of section 4307.99 of the Revised Code.

Available Versions of this Section