Ohio Rev. Code § 5725.12
Current with legislation from 2024 received as of August 15, 2024.
An officer, manager, or owner of a financial institution who fails to make out and furnish to the tax commissioner the return required by section 5725.02 of the Revised Code, or willfully makes a false statement in such return shall forfeit not more than one hundred dollars, together with the costs and other expenses incurred by the commissioner in obtaining such statement.
R.C. §5725.12