Ohio § 5703.262

§ 5703.262.

(A) As used in this section: (1) “ Document ” means any report, return, schedule, statement, claim, or other document intended

for submission to any state or county official or department concerning any tax administered

by the department of taxation. (2) “ Preparer ” means any person who, for compensation, prepares for another, or assists another

in preparing, any document. (B) The tax commissioner may designate documents that must be signed by preparers.  If a preparer fails to sign a document designated by the commissioner and the unsigned

document is submitted to the intended state or county official or department, a penalty

of one hundred dollars shall be imposed upon the preparer who failed to sign the document. (C) If a false or fraudulent document is prepared by a preparer, who previously has been

warned, in writing, by the tax commissioner concerning the consequences of continuing

to file false or fraudulent documents, and the document is submitted to the intended

state or county official or department, a penalty of one thousand dollars shall be

imposed upon the preparer who prepared or assisted another in preparing the document,

knowing it to be false or fraudulent. (D) All or part of any penalty imposed under division (B) or (C) of this section may

be abated by the tax commissioner.