us-oh/stat
Ohio Rev. Code § 5703.28
Contempt proceedings for disobedience
Official textcodes.ohio.govlast amended
In case of disobedience by any person to an order or subpoena of the department of taxation, or on the refusal of a witness to testify to any matter regarding which he is lawfully interrogated before the department, the court of common pleas of the county in which such person resides, or a judge thereof, on application of the department, shall compel obedience by attachment proceedings as for contempt in the case of disobedience of a subpoena issued from such court or a refusal to testify therein.
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In this chapter (40 sections)
- 5703.09 · Compensation of board members
- 5703.10 · Place of office - branch offices
- 5703.11 · Business hours
- 5703.12 · Annual report
- 5703.13 · Quorum - orders
- 5703.14 · Review of rules
- 5703.15 · Designation of actions
- 5703.16 · Rules and regulations
- 5703.17 · Appointment and powers of agent, tax auditor agent, or tax…
- 5703.18 · Procedural powers of commissioner and agents
- 5703.19 · Right of tax commissioner to inspect books of taxpayer -…
- 5703.20 · Power to require production of books by order or subpoena
- 5703.021 · Small claims docket within board of tax appeals
- 5703.21 · Prohibition against divulging information - information…
- 5703.22 · Decisions of department
- 5703.23 · Attorney general or prosecuting attorney shall aid in…
- 5703.24 · Action for damages by taxpayer
- 5703.25 · Returns, claims, and reports need not be sworn to - perjury…
- 5703.26 · Prohibition against making a false or fraudulent report,…
- 5703.27 · Duty to answer questions
- 5703.28 · Contempt proceedings for disobedience
- 5703.29 · Fees of officers and witnesses
- 5703.30 · Payment of expenses and witness fees
- 5703.031 · Enforcement of board of tax appeals orders
- 5703.31 · Appearance of officers - payment of expenses
- 5703.32 · Depositions
- 5703.33 · Copy of testimony to be received in evidence
- 5703.34 · Compulsory testimony - privilege against prosecution
- 5703.35 · Furnishing of blanks - extension of time for filing reports
- 5703.36 · Commissioner to obtain information
- 5703.37 · Service of notice or order
- 5703.38 · Denial of injunction
- 5703.39 · Writ of mandamus - injunction
- 5703.40 · Interchange of information with other states, United States…
- 5703.41 · Interchange of information between tax commissioner and other…
- 5703.42 · Annual report
- 5703.43 · Duty of agents to report and testify
- 5703.44 · Forfeiture for ordering agent to violate law
- 5703.45 · Agent's acts imputed to principal
- 5703.46 · Each day's failure to comply a separate offense