5112.991 [Renumbered as 5168.991] Offsetting unpaid penalty.

Cite as R.C. § 5112.991

Renumbered as § 5168.991 by 130th General Assembly File No. 25, HB 59, §101.01, eff. 9/29/2013.

Prior History: (R.C. § 5112.991)

(Added by 129th General AssemblyFile No.28, HB 153, §101.01, eff. 6/30/2011.)