No consumer shall refuse to pay the full and exact tax as required by sections 5739.01 to 5739.31 , inclusive, of the Revised Code, or refuse to comply with such sections and the rules and regulations of the tax commissioner, or present to the vendor a false certificate indicating that the sale is not subject to the tax.
Cite as R.C. § 5739.26
History. Effective Date: 10-01-1953