State Codes and Statutes
Statutes > Ohio > Title57 > Chapter5741 > 5741_22
5741.22 Failure to file return.
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