Ohio Rev. Code § 5743.35
Current with legislation from 2024 received as of August 15, 2024.
No person required by section 5743.33 of the Revised Code to file a return with the tax commissioner shall fail to make such return, or fail to pay the applicable taxes levied under section 5743.32, 5743.321, 5743.323, or 5743.324 of the Revised Code, or fail to pay any lawful assessment issued by the commissioner.
R.C. §5743.35