Ohio Code § 2945.64

§ 2945.64.

Failure or refusal to pay over or produce public money by a person charged with the

collection, receipt, transfer, disbursement, or safekeeping of such money, whether

belonging to this state, a county, township, municipal corporation, or board of education,

or other public money, or to account to or make settlement with a legal authority

of the official accounts of such person, is prima-facie evidence of the embezzlement

thereof.  Upon the trial of such person for the embezzlement of public money, it is sufficient

evidence for the purpose of showing a balance against him, to produce a transcript

from the records of the auditor of state, director of budget and management, county

auditor, or board of county commissioners.  The refusal of such person, whether in or out of office, to pay a draft, order,

or warrant drawn upon him by an authorized officer, for public money in his hands,

or a refusal by a person promptly to pay over to his successor public money or securities

on the legal requirement of an authorized officer of the state or county, on the trial

of an indictment against him for embezzlement, is prima-facie evidence thereof.