No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim, or document authorized or required by law to be filed with the department of taxation, the treasurer of state, a county auditor, a county treasurer, or a county clerk of courts, or knowingly procure, counsel, or advise the preparation or presentation of such report, return, schedule, statement, claim, or document, or knowingly change, alter, or amend, or knowingly procure, counsel, or advise such change, alteration, or amendment of the records upon which such report, return, schedule, statement, claim, or document is based with intent to defraud the state or any of its subdivisions.
With respect to such acts or conduct, no conviction shall be had under any other section of the Revised Code.
Effective Date: 10-05-1987
Section: Previous 5703.20 5703.21 5703.211 5703.22 5703.23 5703.24 5703.25 5703.26 5703.261 5703.262 5703.27 5703.28 5703.29 5703.30 5703.31 NextLast modified: October 10, 2016