5743.18

Upon notice and hearing in accordance with sections 119.01 to 119.13 of the Revised Code , the tax commissioner may revoke any manufacturer, importer, wholesale, or retail cigarette license for violation of sections 5743.01 to 5743.21 of the Revised Code .  In the case of a wholesale or retail cigarette license, 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.  In the case of a license issued to a manufacturer, upon the manufacturer's removal from the directory under section 1346.05 of the Revised Code , such manufacturer shall not be permitted to sell cigarettes in this state other than to a licensed cigarette wholesaler for sale outside this state.  Such a manufacturer shall provide documentation to the commissioner evidencing that the cigarettes are legal for sale in another state.