Ohio § 5703.34

§ 5703.34.

Whenever a taxpayer or other person refuses, on the basis of his privilege against

self-incrimination, to testify or provide other information in an examination or proceeding

before the tax commissioner, and the commissioner communicates to the taxpayer or

other person an order issued under this section, the taxpayer or other person may

not refuse to comply with the order on the basis of his privilege against self-incrimination;

 but no testimony or other information compelled under the order, or any information

directly or indirectly derived from such testimony or other information, may be used

against the taxpayer or person in any criminal case, except a prosecution for perjury

or falsification of testimony or other information compelled under the order, or for

otherwise failing to comply with the order.