Ohio Rev. Code § 5703.36
Current with legislation from 2024 received as of August 15, 2024.
If any company, firm, corporation, person, association, partnership, or public utility fails to make out and deliver to the tax commissioner any statement required by law, or to furnish the commissioner with any information requested, the commissioner shall inform himself as best he can on the matters necessary to be known in order to discharge his duties.
R.C. § 5703.36