Ohio Rev. Code § 5739.26
Current with legislation from 2024 received as of August 15, 2024.
No consumer shall refuse to pay the full and exact tax as required by sections 5739.01 to 5739.31, inclusive, of the Revised Code, or refuse to comply with such sections and the rules and regulations of the tax commissioner, or present to the vendor a false certificate indicating that the sale is not subject to the tax.
R.C. §5739.26