Whenever a civil defense certificate is revoked because it was obtained by fraud or misrepresentation, all taxes that would have been payable had no certificate been issued shall be assessed with maximum penalties prescribed by the law applicable thereto.
Ohio Rev. Code Ann. § 5502.46
Revocation due to fraud - taxes and penalties
Effective: October 29, 1995; Latest Legislation: Senate Bill 162 - 121st General Assembly
Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.