(a) A charitable organization that conducts a bingo session or scheme or game of chance pursuant to Section 517.02(d) shall maintain the following records for at least three years from the date on which the bingo session or scheme or game of chance is conducted:
(1) An itemized list of the gross receipts of each session or scheme or game of chance;
(2) An itemized list of all expenses other than prizes that are incurred in conducting the bingo session, the name of each person to whom the expenses are paid, and a receipt for all the expenses;
(3) A list of all prizes awarded during the bingo session or scheme or game of chance conducted by the charitable organization and the name and address of all persons who are winners of prizes of one hundred dollars ($100.00) or more in value;
(4) An itemized list of the charitable recipients of the proceeds of the bingo session or scheme or game of chance, including the name and address of each recipient to whom the money is distributed; and if the organization uses the proceeds of a bingo session or the money or assets received from a scheme or game of chance for any purpose set forth in Section 517.01(z) or 517.02(d), 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 scheme 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 the definition of "gross receipts" under Section 517.01(x).
(7) An itemized list of all expenses incurred at each bingo session 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) The Attorney General or any local law enforcement agency may:
(1) Investigate any charitable organization or any officer, agent, trustee, member or employee of the organization;
(2) Examine the accounts and records of the organization;
(3) Conduct inspections, audits and observations of bingo games or schemes or games of chance while they are in session;
(4) Conduct inspections of the premises where bingo games or schemes or games of chance are operated;
If any local law enforcement agency has reasonable grounds to believe that a charitable organization or an officer, agent, trustee, member or employee of the organization has violated any provision of Ohio R.C. 2915.01 to 2915.12 or of this chapter, the local law enforcement agency may proceed by action in the proper court to enforce Ohio R.C. 2915.01 to 2915.12 or this chapter, provided that the local law enforcement agency shall give written notice to the Attorney General when commencing an action as described in this subsection.
(c) No person shall destroy, alter, conceal, withhold or deny access to any accounts or records of a charitable organization that have been requested for examination, or obstruct, impede or interfere with any inspection, audit or observation of a bingo game or scheme or game of chance or premises where a bingo game or scheme or game of chance is operated, 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 local law enforcement agency pursuant to subsection (b) hereof.
(d) Whoever violates subsection (a) or (c) hereof is guilty of a misdemeanor of the first degree.
(ORC 2915.10; Ord. 485-83. Passed 5-24-83.)