us-oh/stat
Ohio Rev. Code § 5743.35
Failure to make return or pay applicable taxes
Official textcodes.ohio.govlast amended
No person required by section 5743.33 of the Revised Code to file a return with the tax commissioner shall fail to make such return, or fail to pay the applicable taxes levied under section 5743.32, 5743.321, 5743.323, or 5743.324 of the Revised Code, or fail to pay any lawful assessment issued by the commissioner.
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In this chapter (40 sections)
- 5743.11 · Duty to affix stamp
- 5743.12 · Prohibition against making false entries
- 5743.13 · Prohibition against forging, altering or counterfeiting stamps
- 5743.14 · Prohibition against hindering inspection
- 5743.15 · Cigarette license required - application - cigarette tax…
- 5743.16 · Lists of licensees - supplemental lists - index
- 5743.17 · Revocation of license by court
- 5743.18 · Revocation of license by tax commissioner
- 5743.19 · Trafficking in cigarettes without license
- 5743.20 · Separate place of business - sale and purchase restricted to…
- 5743.021 · Regional arts and cultural district cigarette sales tax
- 5743.21 · Stamp not to affixed to certain packages - seizure and…
- 5743.024 · County cigarette sales tax - local excise tax administrative…
- 5743.025 · Return for county tax
- 5743.026 · Election on convention facility authority tax
- 5743.031 · Affixing of tax stamps - purchase and sale - shipping…
- 5743.31 · Cigarette use and storage tax definitions
- 5743.32 · Excise tax on use, storage or consumption of cigarettes - use…
- 5743.33 · Returns - remittance - consent to transport
- 5743.34 · Assessment on failure to pay use tax
- 5743.35 · Failure to make return or pay applicable taxes
- 5743.41 · Failure to post license or comply with law
- 5743.42 · Tobacco containing substances deleterious to health
- 5743.44 · Informant's share of tax or penalty - sales of forfeited…
- 5743.45 · Tax commissioner may delegate investigation powers
- 5743.46 · Department of taxation to cooperate with law enforcement…
- 5743.051 · Remitting payment for tax stamps by electronic funds transfer
- 5743.51 · Tax on tobacco and vapor products received by distributor or…
- 5743.52 · Filing monthly return with payment
- 5743.53 · Refunds - credits
- 5743.54 · Maintaining records
- 5743.55 · Tax evasion
- 5743.56 · Liability for tax
- 5743.57 · Corporation's liability for tax
- 5743.58 · Levy against and sale of property of delinquent
- 5743.59 · Retail dealer - prohibited acts
- 5743.60 · Distribution of tobacco or vapor products with intent to…
- 5743.61 · License required for distribution of tobacco or vapor…
- 5743.62 · Excise tax on seller of tobacco or vapor products to consumer
- 5743.63 · Excise tax on storage, use or other consumption of tobacco or…