Ohio Rev. Code § 5715.43
Current with legislation from 2024 received as of July 15, 2024.
The department of taxation, county auditors, and county boards of revision shall notify the prosecuting attorney of the proper county of any willful violation by persons, firms, partnerships, associations, or corporations of the laws relating to the assessment of property for taxation for which a penalty, either civil or criminal, is provided by law.
R.C. §5715.43