No retailer shall knowingly fail or refuse to withhold or remit any assessment levied under section 936.08 of the Revised Code.
Ohio Rev. Code Ann. § 936.13
Violation
Effective: October 17, 2019; Latest Legislation: House Bill 166 - 133rd 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.