The payment of taxes electronically does not affect an employer's obligation to file the annual return as required under divisions (E) and (F) of section 5747.07 of the Revised Code.
An employer required by this section to remit taxes electronically may apply to the commissioner to be excused from that requirement. The commissioner may excuse the employer from electronic remittance for good cause shown for the period of time requested by the employer or a portion of that period. The commissioner shall notify the employer of the commissioner's decision as soon as is practicable.
No additional charge shall be assessed under this division against an employer that has been notified of its obligation to remit taxes electronically under this section and that remits its first two tax payments after such notification by some other means . The additional charge may be assessed upon the remittance of any subsequent tax payment that the employer remits by some means other than electronically.
R.C. § 5747.072