§ 72.26  RIGHT-OF-WAY OF PUBLIC SAFETY VEHICLES.
   (A)   Upon the approach of a public safety vehicle or coroner’s vehicle, equipped with at least one flashing, rotating, or oscillating light visible under normal atmospheric conditions from a distance of 500 feet to the front of the vehicle, and the driver is giving an audible signal by siren, exhaust whistle, or bell, no driver of any other vehicle shall fail to yield the right- of-way, immediately drive if practical to a position parallel to, and as close as possible to, the right edge or curb of the highway clear of any intersection, and stop and remain in that position until the public safety vehicle or coroner’s vehicle has passed, except when otherwise directed by a police officer.
   (B)   This section does not relieve the driver of a public safety vehicle or coroner’s vehicle from the duty to drive with due regard for the safety of all persons and property upon the highway.
   (C)   This section applies to a coroner’s vehicle only when the vehicle is operated in accordance with R.C. § 4511.171, or a substantially equivalent municipal ordinance. As used in this section, CORONER’S VEHICLE means a vehicle used by a coroner, deputy coroner or coroner’s investigator that is equipped with a flashing, oscillating or rotating red or blue light and a siren, exhaust whistle or bell capable of giving an audible signal.
   (D)   Except as otherwise provided in this division, whoever violates division (A) of this section is guilty of a misdemeanor of the fourth degree on a first offense. On a second offense within one year after the first offense, the person is guilty of a misdemeanor of the third degree, and, on each subsequent offense within one year after the first offense, the person is guilty of a misdemeanor of the second degree.
(R.C. § 4511.45)