The online versions of legislation provided on this website are not official. Enrolled bills are the final version passed by the Ohio General Assembly and presented to the Governor for signature. The official version of acts signed by the Governor are available from the Secretary of State's Office in the Continental Plaza, 180 East Broad St., Columbus.
|
As Passed by the House
123rd General Assembly
Regular Session
1999-2000 | Sub. S. B. No. 98 |
SENATORS NEIN-GARDNER-LATTA-WHITE-BLESSING-DRAKE-MUMPER-
DiDONATO-McLIN-WACHTMANN-SPADA-HERINGTON-ARMBRUSTER-
REPRESENTATIVES MOTTLEY-CORBIN-JOLIVETTE-FLANNERY-BRITTON-
AMSTUTZ-D.MILLER-TERWILLEGER-BRADING-COUGHLIN-CATES-BARNES-
BUEHRER-O'BRIEN-VESPER-MAIER-BOYD-VERICH-HARRIS-HEALY-CALVERT-
BATEMAN-HAINES-JONES
A BILL
To amend sections 5743.11, 5743.111, 5743.17, 5743.18, and 5743.99 and to
enact section 5743.21 of the Revised Code to prohibit the affixing of tax
stamps to certain packages of cigarettes and to declare an emergency.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5743.11, 5743.111, 5743.17, 5743.18, and 5743.99 be
amended and section 5743.21 of the Revised Code be enacted to read as follows:
Sec. 5743.11. No person shall sell cigarettes without there having been first
affixed to each individual package the stamp required by section 5743.03 of
the Revised Code OR WITH THE STAMP HAVING BEEN AFFIXED TO THE PACKAGE IN
VIOLATION OF SECTION 5743.21 of the Revised Code.
Sec. 5743.111. No person shall have in his possession POSSESS
packages of cigarettes
not bearing the stamps required by Chapter 5743. of the Revised Code, OR
BEARING STAMPS THAT HAVE BEEN AFFIXED IN VIOLATION OF SECTION 5743.21
of the Revised Code, when the
wholesale value of the cigarettes exceeds sixty dollars.
Sec. 5743.17. The court of common pleas may enter an order to revoke a
wholesale or retail cigarette license held by any person convicted of a
misdemeanor for any violation of sections 5743.01 to 5743.20
5743.21 of the Revised
Code. The court of common pleas shall enter an order to revoke a wholesale or
retail cigarette license held by any person convicted of a felony for
violation
of sections 5743.01 to 5743.20 5743.21 of the Revised Code.
The clerk of the court of
common pleas shall certify a copy of either of such orders in duplicate to the
county auditor and to the tax commissioner, and thereafter such person shall
be
considered not to have obtained any license; provided that after the
expiration
of one year from the date of such revocation, such person may apply for such
license.
Sec. 5743.18. Upon notice and hearing in accordance with sections 119.01 to
119.13, inclusive, of the Revised Code, the tax commissioner may revoke
any
wholesale or retail cigarette license for violation of sections 5743.01 to
5743.20, inclusive, 5743.21 of the Revised Code. A certified
copy of the order
revoking such license shall be transmitted to the county auditor of the county
in which the license was issued.
Sec. 5743.21. (A) NO PERSON SHALL AFFIX A STAMP REQUIRED BY
SECTION 5743.03 of the Revised Code TO ANY PACKAGE THAT:
(1) BEARS ANY LABEL OR NOTICE PRESCRIBED BY THE UNITED
STATES
TO IDENTIFY CIGARETTES EXEMPT FROM TAXATION BY THE UNITED
STATES
PURSUANT TO SECTION 5704(b) OF THE "INTERNAL
REVENUE
CODE OF
1986," 100 Stat. 2085, 26
U.S.C.A.
5704(b), INCLUDING ANY NOTICE OR LABEL DESCRIBED IN 27
C.F.R.
290.185;
(2) IS NOT LABELED IN CONFORMITY WITH THE "FEDERAL
CIGARETTE
LABELING AND ADVERTISING ACT," 79 STAT.
282, 15
U.S.C.A. 1331 (1965), OR ANY OTHER FEDERAL REQUIREMENT FOR THE PLACEMENT OF
LABELS, WARNINGS, OR OTHER INFORMATION APPLICABLE TO PACKAGES OF CIGARETTES
INTENDED FOR DOMESTIC
CONSUMPTION;
(3) HAS BEEN ALTERED BY ANYONE OTHER THAN THE MANUFACTURER OR
A PERSON AUTHORIZED BY THE MANUFACTURER, INCLUDING BY THE PLACEMENT OF A
STICKER TO COVER INFORMATION ON OR ADD INFORMATION TO THE PACKAGE;
(4) HAS BEEN IMPORTED OR BROUGHT INTO THE UNITED
STATES AFTER JANUARY 1, 2000, IN VIOLATION OF SECTION 5754
OF THE "INTERNAL REVENUE CODE OF 1986," 100
STAT. 2085, 26 U.S.C.A. 5754, OR REGULATIONS ADOPTED UNDER THAT
SECTION.
(B) WHENEVER THE TAX COMMISSIONER DISCOVERS ANY PACKAGES TO WHICH
STAMPS HAVE BEEN AFFIXED IN VIOLATION OF THIS SECTION, THE
COMMISSIONER MAY SEIZE THE PACKAGES, WHICH SHALL THEREUPON BE
FORFEITED TO THE STATE, AND SHALL ORDER THEIR DESTRUCTION, PROVIDED THAT THE
SEIZURE AND DESTRUCTION SHALL NOT EXEMPT ANY PERSON FROM PROSECUTION OR FROM
THE FINE OR IMPRISONMENT PROVIDED FOR VIOLATION OF THIS SECTION.
Sec. 5743.99. (A) Whoever violates section 5743.10,
5743.11, OR 5743.12, or division (C) of section 5743.54 of
the
Revised Code is guilty of a misdemeanor of the first degree. If
the offender has been previously convicted of an offense under
this division, violation is a felony of the fourth degree.
(B) Whoever violates section 5743.111, 5743.112, 5743.13,
5743.59, or 5743.60 of the Revised Code is guilty of a felony of
the fourth degree. If the offender has been previously convicted
of an offense under this division, violation is a felony of the
second degree.
(C) Whoever violates section 5743.41 or 5743.42 of the
Revised Code is guilty of a misdemeanor of the fourth degree. If
the offender has been previously convicted of an offense under
this division, violation is a misdemeanor of the third degree.
(D) WHOEVER VIOLATES SECTION 5743.21 of the Revised Code IS GUILTY OF A MISDEMEANOR OF
THE
FIRST DEGREE. IF THE OFFENDER HAS BEEN PREVIOUSLY CONVICTED OF AN OFFENSE
UNDER THIS DIVISION, VIOLATION IS A FELONY OF THE FIFTH DEGREE.
(E) Whoever violates any provision of this chapter, or any
rule promulgated by the tax commissioner under authority of this
chapter, for the violation of which no penalty is provided
elsewhere, is guilty of a misdemeanor of the fourth degree.
(E)(F) In addition to any other penalty imposed upon a person
convicted of a violation of section 5743.112 or 5743.60 of the
Revised Code who was the operator of a motor vehicle used in the
violation, the registrar of motor vehicles shall suspend any
driver's or commercial driver's license issued to the offender
pursuant to the order and determination of the trial judge of any
court of record as provided in section 4507.16 of the Revised
Code.
Section 2. That existing sections 5743.11, 5743.111, 5743.17, 5743.18, and
5743.99 of the Revised Code are hereby repealed.
Section 3. This act is hereby declared to be an emergency measure necessary
for the immediate preservation of the public peace, health, and safety. The
reason for such necessity is that Ohio's legitimate and taxpaying cigarette
wholesalers and retailers are being threatened by unfair competition from
gray-market dealers and Ohio's tax collections and payments under the tobacco
industry settlement are being threatened with losses to the gray market.
Therefore, this act shall go into immediate effect.
|