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the Ohio Revised Code
2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5741: USE TAX; STORAGE TAX
5741.22 Failure to file return.
Universal Citation:
OH Rev Code § 5741.22
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on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
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
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