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Openings greater than 1 square foot (0.1 m2) in area must be closed and secured, using secure doors, glazed windows, polycarbonate boarding or commercial-quality steel security panels, or filled with like-kind material as the surrounding wall to prevent entry by unauthorized persons. Plywood is prohibited.
Exception: For the first six months that a building is vacant, openings greater than 1 square foot (0.1 m2) may be secured with plywood.

Related Code Sections

14X-12-1202.6.2 Vacant Buildings, Larger Openings
Openings greater than 1 square foot (0.1 m2) in area must be closed and secured, using secure doors, glazed windows, polycarbonate boarding ...