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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5749: SEVERANCE TAX
5749.16 Filing incomplete, false, or fraudulent return.
Universal Citation:
OH Rev Code § 5749.16
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No person shall fail to file any return or report required to be filed by this chapter or file or cause to be filed any incomplete, false, or fraudulent return, report, or statement, or aid or abet another in the filing of any false or fraudulent return, report, or statement.
Effective Date: 12-20-1971
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