2024 Ohio Code 5731.22 – Failing to file timely return or underpayment due to fraud

2023 Ohio Code 5731.22 – Failing to file timely return or underpayment due to fraud

2020 Ohio Code 5731.22 – Failing to file timely return or underpayment due to fraud

2018 Ohio Code 5731.22 – Failing to file timely return or underpayment due to fraud

2016 Ohio Code 5731.22 – Failing to file timely return or underpayment due to fraud

2015 Ohio Code 5731.22 – Failing to file timely return or underpayment due to fraud

2014 Ohio Code 5731.22 – Failing to file timely return or underpayment due to fraud

2013 Ohio Code 5731.22 – Failing to file timely return or underpayment due to fraud

2009 Ohio Code 5731.22 – Failing to file timely return or underpayment due to fraud