No person required by section 5743.33 of the Revised Code to file a return with the tax commissioner shall fail to make such return, or fail to pay the applicable taxes levied under section 5743.32 , 5743.321 , 5743.323 , or 5743.324 of the Revised Code, or fail to pay any lawful assessment issued by the commissioner.
Cite as R.C. § 5743.35
History. Effective Date: 07-01-2002; 06-30-2006