No consumer shall refuse to pay the full and exact tax required by section 5741.02 , 5741.021 , 5741.022 , or 5741.023 of the Revised Code, or refuse to comply with sections 5741.01 to 5741.22 of the Revised Code, and the rules of the tax commissioner, or present to the seller a false certificate indicating that the storage, use, or consumption of the thing transferred is not subject to the tax.
Cite as R.C. § 5741.19
History. Effective Date: 02-20-1986