Ohio Rev. Code § 5749.16
Current with legislation from 2024 received as of August 15, 2024.
No person shall fail to file any return or report required to be filed by this chapter or file or 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.
R.C. §5749.16