Ohio § 2915.10

§ 2915.10.

(A) No charitable organization that conducts bingo or a game of chance pursuant to division (D) of section 2915.02 of the Revised Code shall fail to maintain the following records for at least three years from the date

on which the bingo or game of chance is conducted: (1) An itemized list of the gross receipts of each bingo session, each game of instant

bingo by serial number, each electronic instant bingo game by serial number, each

raffle, each punch board game, and each game of chance, and an itemized list of the

gross profits of each game of instant bingo by serial number and each electronic instant

bingo game by serial number; (2) An itemized list of all expenses, other than prizes, that are incurred in conducting

bingo, the name of each person to whom the expenses are paid, and a receipt for all

of the expenses; (3) A list of all prizes awarded during each bingo session, each raffle, each punch board

game, and each game of chance conducted by the charitable organization, the total

prizes awarded from each game of instant bingo by serial number and each electronic

instant bingo game by serial number, and the name, address, and social security number

of all persons who are winners of prizes of six hundred dollars or more in value; (4) An itemized list of the recipients of the net profit of the bingo or game of chance,

including the name and address of each recipient to whom the money is distributed,

and if the organization uses the net profit of bingo, or the money or assets received

from a game of chance, for any charitable or other purpose set forth in division (V) of section 2915.01 , division (D) of section 2915.02 , or section 2915.101 of the Revised Code , a list of each purpose and an itemized list of each expenditure for each purpose; (5) The number of persons who participate in any bingo session or game of chance that

is conducted by the charitable organization; (6) A list of receipts from the sale of food and beverages by the charitable organization

or one of its auxiliary units or societies, if the receipts were excluded from gross

receipts under division (T) of section 2915.01 of the Revised Code ; (7) An itemized list of all expenses incurred at each bingo session, each raffle, each

punch board game, or each game of instant bingo or electronic instant bingo conducted

by the charitable organization in the sale of food and beverages by the charitable

organization or by an auxiliary unit or society of the charitable organization, the

name of each person to whom the expenses are paid, and a receipt for all of the expenses. (B) A charitable organization shall keep the records that it is required to maintain

pursuant to division (A) of this section at its principal place of business in this

state or at its headquarters in this state and shall notify the attorney general of

the location at which those records are kept. (C) The gross profit from each bingo session or game described in division (O)(1) or

(2) of section 2915.01 of the Revised Code shall be deposited into a checking account

devoted exclusively to the bingo session or game.  Payments for allowable expenses incurred in conducting the bingo session or game

and payments to recipients of some or all of the net profit of the bingo session or

game shall be made only by checks or electronic fund transfers drawn on the bingo

session or game account. (D) Each charitable organization shall conduct and record an inventory of all of its

bingo supplies as of the first day of November of each year. (E) The attorney general may adopt rules in accordance with Chapter 119. of the Revised

Code that establish standards of accounting, record keeping, and reporting to ensure

that gross receipts from bingo or games of chance are properly accounted for. (F) A distributor shall maintain, for a period of three years after the date of its sale

or other provision, a record of each instance of its selling or otherwise providing

to another person bingo supplies for use in this state.  The record shall include all of the following for each instance: (1) The name of the manufacturer from which the distributor purchased the bingo supplies

and the date of the purchase; (2) The name and address of the charitable organization or other distributor to which

the bingo supplies were sold or otherwise provided; (3) A description that clearly identifies the bingo supplies; (4) Invoices that include the nonrepeating serial numbers of all paper bingo cards and

sheets and all instant bingo deals sold or otherwise provided to each charitable organization. (G) A manufacturer shall maintain, for a period of three years after the date of its

sale or other provision, a record of each instance of its selling or otherwise providing

bingo supplies for use in this state.  The record shall include all of the following for each instance: (1) The name and address of the distributor to whom the bingo supplies were sold or otherwise

provided; (2) A description that clearly identifies the bingo supplies, including serial numbers; (3) Invoices that include the nonrepeating serial numbers of all paper bingo cards and

sheets and all instant bingo deals sold or otherwise provided to each distributor. (H) The attorney general or any law enforcement agency may do all of the following: (1) Investigate any charitable organization, distributor, or manufacturer or any officer,

agent, trustee, member, or employee of the organization, distributor, or manufacturer; (2) Examine the accounts and records of the charitable organization, distributor, or

manufacturer or of any officer, agent, trustee, member, or employee of the organization,

distributor, or manufacturer; (3) Conduct inspections, audits, and observations of bingo or games of chance; (4) Conduct inspections of the premises where bingo or games of chance are conducted

or where bingo supplies are manufactured or distributed; (5) Take any other necessary and reasonable action to determine if a violation of any

provision of this chapter has occurred and to determine whether section 2915.11 of the Revised Code has been complied with. If any law enforcement agency has reasonable grounds to believe that a charitable

organization, distributor, or manufacturer or an officer, agent, trustee, member,

or employee of the organization, distributor, or manufacturer has violated any provision

of this chapter, the law enforcement agency may proceed by action in the proper court

to enforce this chapter, provided that the law enforcement agency shall give written

notice to the attorney general when commencing an action as described in this division. (I) No person shall destroy, alter, conceal, withhold, or deny access to any accounts

or records of a charitable organization, distributor, or manufacturer that have been

requested for examination, or obstruct, impede, or interfere with any inspection,

audit, or observation of bingo or a game of chance, of premises where bingo or a game

of chance is conducted, or of premises where bingo supplies are manufactured or distributed,

or refuse to comply with any reasonable request of, or obstruct, impede, or interfere

with any other reasonable action undertaken by, the attorney general or a law enforcement

agency pursuant to division (H) of this section. (J) Whoever violates division (A) or (I) of this section is guilty of a misdemeanor of

the first degree.