A gentleman by the name of Stephen Lebans has a sample database that does this and it can be downloaded at: http://www.lebans.com/mousewheelonoff.htm
First, download and unzip the db and take a look. Go into your db and goto File > External Data > Import and import the module modMouseHook from the sample database. Next make sure you have the included file, MouseHook.dll, in the same folder your database resides in. The following code needs to run before the mousewheel will be locked:
Private Sub Form_Load()
'Turn off Mouse Scroll
blRet = MouseWheelOFF
If you have one form that always loads first in your db, place the code there. If the first form to load varies, place the same code in each form.
You should be set now.