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2018 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5747 - INCOME TAX
Section 5747.19 - Filing incomplete, false, and fraudulent returns.
Universal Citation: Ohio Rev Code § 5747.19 (2018)
No person shall knowingly fail to file any return or report required to be filed by this chapter, or file or knowingly 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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