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2017 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5743 - CIGARETTE TAX
Section 5743.65 - Failure of seller or consumer to file return or pay tax.
Universal Citation: Ohio Rev Code § 5743.65 (2017)
No person required by division (B) of section 5743.62 or division (B) of section 5743.63 of the Revised Code to file a return with the tax commissioner shall fail to make the return or fail to pay the applicable taxes levied under section 5743.62 or 5743.63 of the Revised Code or fail to pay any lawful assessment issued by the tax commissioner.
Amended by 130th General Assembly File No. TBD, HB 492, §1, eff. 9/17/2014.
Effective Date: 02-01-1993 .
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