Whenever a civil defense certificate is revoked because it was obtained by fraud or misrepresentation, all taxes that would have been payable had no certificate been issued shall be assessed with maximum penalties prescribed by the law applicable thereto.
Effective Date: 10-29-1995
Section: Previous 5502.39 5502.40 5502.41 5502.42 5502.43 5502.44 5502.45 5502.46 5502.47 5502.48 5502.49 5502.50 5502.51 5502.52 5502.521 NextLast modified: October 10, 2016