Ohio Rev. Code § 4307.12
Current with legislation from 2024 received as of August 15, 2024.
No person shall prevent or hinder the tax commissioner from making a full inspection of any place where bottled beverages, subject to the tax imposed by sections 4307.01 to 4307.12, inclusive, of the Revised Code, are sold or stored, or prevent or hinder the full inspection of invoices, books, records, or papers required to be kept under such sections.
R.C. § 4307.12