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.
Ohio Rev. Code Ann. § 5747.19
Filing incomplete, false, and fraudulent returns
Applied in 2 court decisions — leading case United States v. Maken (2007)
Most recently applied in United States v. Maken (December 2007)
Effective: January 1, 1972; Latest Legislation: House Bill 475 - 109th 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.