Ohio Revised Code
Ohio Rev. Code § 5747.19 (2026)
Filing incomplete, false, and fraudulent returns
✓ laws through the 2026 session (checked Sept. 2026)
Find cases:
SyfertCases citing this section
ORCcodes.ohio.gov (official)
Justiaon Justia
CornellLII Search
CasesGoogle Scholar
Effective:
January 1, 1972
Latest Legislation:
House Bill 475 - 109th General Assembly
No person shall knowingly fail to file any return or report required to be filed by this chapter, or file or knowingly cause to be filed any incomplete, false, or fraudulent return, report, or statement, or aid or abet another in the filing of any false or fraudulent return, report, or statement.