Ohio Revised Code (Last Updated: January 27, 2016) |
Title 57. LVII TAXATION |
Chapter 5741. USE TAX; STORAGE TAX |
Section 5741.22. Failure to file return
Latest version.
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No person required by section 5741.12 of the Revised Code to make a return to the tax commissioner shall fail to make such return within the time required, or make any incomplete, false or fraudulent return.
Effective Date: 07-01-1959