2022 Ohio Revised Code
Title 7 | Municipal Corporations
Chapter 718 | Municipal Income Taxes
Section 718.35 | Fraud.
Effective: March 23, 2015
Latest Legislation: House Bill 5 - 130th General Assembly
No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim, or document authorized or required by municipal corporation ordinance or state law to be filed with a tax administrator, or knowingly procure, counsel, or advise the preparation or presentation of such report, return, schedule, statement, claim, or document, or knowingly change, alter, or amend, or knowingly procure, counsel or advise such change, alteration, or amendment of the records upon which such report, return, schedule, statement, claim, or document is based with intent to defraud the municipal corporation or a tax administrator.
