No person required by division (B) of section 5743.62 or division (B) of section 5743.63 of the Revised Code to file a return with the treasurer of state shall fail to make the return or fail to pay the applicable taxes levied under section 5743.62 or 5743.63 of the Revised Code or fail to pay any lawful assessment issued by the tax commissioner.
Cite as R.C. § 5743.65
History. Effective Date: 02-01-1993
Note: This section is set out twice. See also § 5743.65 , as amended by 130th General Assembly File No. TBD, HB 492, §1, eff. 9/17/2014.