(A) Notwithstanding any provision of this chapter, any person who operates a casino facility without holding a current, valid license issued under Chapter 3772 of the Revised Code or a sports gaming facility without holding a current, valid license issued under Chapter 3775 of the Revised Code is liable for any amounts, including tax, interest, and penalties, imposed under this chapter in the same manner as persons that do hold such a license.

Terms Used In Ohio Code 5753.12

  • Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59

(B) The tax commissioner may issue an assessment against a person described in division (A) of this section for any amount due under this chapter in the same manner provided under section 5753.07 of the Revised Code.

Last updated February 14, 2022 at 4:19 PM

  Previous section
Next section  
 Chapter 5753 Contents