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2017 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5703 - DEPARTMENT OF TAXATION
Section 5703.28 - Contempt proceedings for disobedience.
Universal Citation: Ohio Rev Code § 5703.28 (2017)
In case of disobedience by any person to an order or subpoena of the department of taxation, or on the refusal of a witness to testify to any matter regarding which he is lawfully interrogated before the department, the court of common pleas of the county in which such person resides, or a judge thereof, on application of the department, shall compel obedience by attachment proceedings as for contempt in the case of disobedience of a subpoena issued from such court or a refusal to testify therein.
Effective Date: 10-01-1953 .
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