Ohio § 5743.44
Full text of Ohio Ohio Revised Code § 5743.44, with citation guidance and answers to common questions.
§ 5743.44.
(A) Any person, other than an employee of the state, who furnishes to the department
of taxation, attorney general, or any law enforcement agency original information
concerning any violation of Chapter 5743. of the Revised Code, which information results
in the collection and recovery of any tax or penalty or leads to the forfeiture of
any cigarettes, may be awarded and paid by the treasurer of state, upon the certification
of the tax commissioner, a compensation of not more than twenty per cent of the net
amount received from the sale of any forfeited cigarettes, but not exceeding ten thousand
dollars in any case, which shall be paid out of the receipts of such sale. If in the opinion of the attorney general and the tax commissioner it is necessary
to preserve the identity of the person furnishing such information, they shall file
with the treasurer of state an affidavit stating such necessity and a warrant may
be issued jointly to the attorney general and the tax commissioner. Upon payment of such money to the person furnishing the information, the attorney
general and the tax commissioner shall file with the treasurer of state an affidavit
that the money has been paid by them to the person entitled thereto. (B) Except for the minimum quantity of cigarettes, tobacco products, or vapor products
needed as evidence to establish a violation under this chapter, all cigarettes, tobacco
products, or vapor products seized under this chapter shall be within the sole control
and jurisdiction of the tax commissioner for sale pursuant to section 5743.08 or 5743.55 of the Revised Code .
Frequently Asked Questions About Ohio § 5743.44
What does Ohio Revised Code § 5743.44 cover?
Section 5743.44 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5743.44?
A common citation format is "Ohio Revised Code § 5743.44" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5743.44 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.