Ohio § 718.26

§ 718.26.

(A) Nothing in this chapter prohibits a tax administrator from requiring any person filing

a tax document with the tax administrator to provide identifying information, which

may include the person's social security number, federal employer identification number,

or other identification number requested by the tax administrator.  A person required by the tax administrator to provide identifying information that

has experienced any change with respect to that information shall notify the tax administrator

of the change before, or upon, filing the next tax document requiring the identifying

information. (B) When transmitting or otherwise making use of a tax document that contains a person's

social security number, the tax administrator shall take all reasonable measures necessary

to ensure that the number is not capable of being viewed by the general public, including,

when necessary, masking the number so that it is not readily discernible by the general

public.  The tax administrator shall not put a person's social security number on the outside

of any material mailed to the person. (C)(1) If the tax administrator makes a request for identifying information and the tax

administrator does not receive valid identifying information within thirty days of

making the request, nothing in this chapter prohibits the tax administrator from imposing

a penalty upon the person to whom the request was directed pursuant to section 718.27 of the Revised Code , in addition to any applicable penalty described in section 718.99 of the Revised Code . (2) If a person required by the tax administrator to provide identifying information

does not notify the tax administrator of a change with respect to that information

as required under division (A) of this section within thirty days after filing the

next tax document requiring such identifying information, nothing in this chapter

prohibits the tax administrator from imposing a penalty pursuant to section 718.27 of the Revised Code . (3) The penalties provided for under divisions (C)(1) and (2) of this section may be

billed and imposed in the same manner as the tax or fee with respect to which the

identifying information is sought and are in addition to any applicable criminal penalties

described in section 718.99 of the Revised Code for a violation of section 718.35 of the Revised Code and any other penalties that may be imposed by the tax administrator by law.