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2017 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5743 - CIGARETTE TAX
Section 5743.35 - Failure to make return or pay applicable taxes.
Universal Citation: Ohio Rev Code § 5743.35 (2017)
No person required by section 5743.33 of the Revised Code to file a return with the tax commissioner shall fail to make such return, or fail to pay the applicable taxes levied under section 5743.32, 5743.321, 5743.323, or 5743.324 of the Revised Code, or fail to pay any lawful assessment issued by the commissioner.
Effective Date: 07-01-2002; 06-30-2006 .
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