Ohio Rev. Code § 3319.35
If the superintendent or treasurer of any school district or educational service center fails to prepare any required report, that superintendent shall be liable in the sum of three hundred dollars, to be recovered by a civil action. In the case of reports required to be submitted to the superintendent, such action shall be instituted in the name of the governing board of the service center upon the complaint of the service center superintendent and the amount collected shall be paid into the service center's general fund. In the case of reports to be submitted to the department of education and workforce, the action shall be instituted in the name of the state on complaint of the board and the amount collected shall be paid into the general revenue fund.
R.C. § 3319.35