No person shall knowingly fail to file any return or report required to be filed by this chapter, or file or knowingly cause to be filed any incomplete, false, or fraudulent return, report, or statement, or aid or abet another in the filing of any false or fraudulent return, report, or statement.
Effective Date: 12-20-1971
Section: Previous 5747.132 5747.14 5747.15 5747.16 5747.17 5747.18 5747.181 5747.19 5747.20 5747.21 5747.211 5747.212 5747.22 5747.221 5747.23 NextLast modified: October 10, 2016