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2017 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5725 - FINANCIAL INSTITUTIONS; DEALERS IN INTANGIBLES; INSURANCE COMPANIES
Section 5725.12 - Failure to make return - false statement - forfeiture.
Universal Citation: Ohio Rev Code § 5725.12 (2017)
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 .
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