Ohio § 5739.30

§ 5739.30.

(A) No person, including any officer, employee, or trustee of a corporation or business

trust, shall fail to file any return or report required to be filed by this chapter,

or file or 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. (B) If any vendor required to file monthly returns under section 5739.12 of the Revised Code fails, on two consecutive months or on three or more months within a twelve-month

period, to file such returns when due or to pay the tax thereon, or if any vendor

authorized by the tax commissioner to file semiannual returns fails on two or more

occasions within a twenty-four month period, to file such returns when due or to pay

the tax due thereon, the commissioner may do any of the following: (1) Require the vendor to furnish security in an amount equal to the average tax liability

of the vendor for a period of one year, as determined by the commissioner from a review

of returns or other information pertaining to the vendor, which amount shall in no

event be less than one thousand dollars.  The security may be in the form of a corporate surety bond, satisfactory to the

commissioner, conditioned upon payment of the tax due with the returns from the vendor.  The security shall be filed within ten days following the vendor's receipt of the

notice from the commissioner of its requirements. (2) Suspend the license issued to the vendor pursuant to section 5739.17 of the Revised Code .  The suspension shall be effective ten days after service of written notice to the

vendor of the commissioner's intention to do so.  The notice shall be served upon the vendor in the manner provided in section 5703.37 of the Revised Code .  On the first day of the suspension, the commissioner shall cause to be posted, at

every public entrance of the vendor's premises, a notice identifying the vendor and

the location and informing the public that the vendor's license is under suspension

and that no retail sales may be transacted at that location.  No person, other than the commissioner or the commissioner's agent or employee,

shall remove, cover, or deface the posted notice.  No license which has been suspended under this section shall be reinstated, and

no posted notice shall be removed, until the vendor has filed complete and correct

returns under this chapter and section 5747.07 of the Revised Code for all periods in which no return had been filed and has paid the full amount of

the tax, penalties, or other charges due. A corporate surety bond filed under this section shall be returned to the vendor if,

for a period of twelve consecutive months following the date the bond was filed, the

vendor has filed all returns and remitted payment with them within the time prescribed

in section 5739.12 of the Revised Code . (C) The tax commissioner may suspend a license issued to a vendor pursuant to section 5739.17 of the Revised Code if the vendor is required, as an employer, to file returns or make payments under section 5747.07 of the Revised Code and the vendor fails to do either of the following: (1) File such returns when due on two consecutive occasions or on three or more occasions

within a twelve-month period; (2) Pay the undeposited taxes when due on two consecutive occasions or on three or more

occasions within a twelve-month period. Any such suspension shall comply with the provisions of division (B)(2) of this section. (D) If a vendor whose license has been suspended under division (B)(2) of this section

fails to file returns or make payments under section 5747.07 of the Revised Code during such suspension, the license may not be reinstated, and the notice required

by that division shall not be removed, until the vendor files complete and correct

returns and pays the amounts due, plus any penalties and other related charges, under section 5747.07 of the Revised Code for all periods for which the vendor failed to file such returns and make such payments.