Ohio Revised Code § 5502.46 - Revocation Due To Fraud - Taxes And Penalties.

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

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Last modified: October 10, 2016