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2021 Ohio Revised Code
Title 57 | Taxation
Chapter 5733 | Corporation Franchise Tax
Section 5733.21 | Prohibition Against Doing Business After Cancellation of Articles or Certificate.
Universal Citation: Ohio Rev Code § 5733.21 (2021)
Effective: October 5, 1987
Latest Legislation: House Bill 231 - 117th General Assembly
No person shall exercise or attempt to exercise any powers, privileges, or franchises under the articles of incorporation or certificate of authority of a corporation after the articles or certificate is canceled as provided by law for failure to make a report or return or to pay any tax or fee. A penalty of one hundred dollars shall be imposed for each day a violation of this section occurs, up to a maximum of five thousand dollars.
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