State Codes and Statutes
Statutes > Ohio > Title57 > Chapter5725 > 5725_12
5725.12 Failure to make return - false statement - forfeiture.
An officer, manager, or owner of a financial institution who fails to make out and furnish to the tax commissioner the return required by section 5725.02 of the Revised Code, or willfully makes a false statement in such return shall forfeit not more than one hundred dollars, together with the costs and other expenses incurred by the commissioner in obtaining such statement.
Effective Date: 10-01-1953
