No person 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.

Terms Used In Ohio Code 5749.16

  • Another: when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property. See Ohio Code 1.02
  • Person: means any individual, firm, partnership, association, joint stock company, corporation, or estate, or combination thereof. See Ohio Code 5749.01
  • Return: means any report or statement required to be filed pursuant to Chapter 5749 of the Revised Code used to determine the tax due. See Ohio Code 5749.01

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