| Failure of Seller or Consumer to File Return or Pay Tax.

  1. Law
  2. Ohio Revised Code
  3. | Taxation
  4. | Cigarette Tax
  5. | Failure of Seller or Consumer to File Return or Pay Tax.

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Effective: March 27, 2020

Latest Legislation: House Bill 197 - 133rd General Assembly

No person required by division (C) of section 5743.62 or division (B) of section 5743.63 of the Revised Code to file a return with the tax commissioner 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.


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