Ohio § 5703.26

§ 5703.26.

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. If the report, return, schedule, statement, claim, or document involves the application

for or renewal of a license, such acts or conduct may result in the denial or revocation

of the license. With respect to such acts or conduct, no conviction shall be had under any other section

of the Revised Code.