Ohio Code § 4123.25

§ 4123.25.

(A) No employer shall knowingly misrepresent to the bureau of workers' compensation the

amount or classification of payroll upon which the premium under this chapter is based.  Whoever violates this division shall be liable to the state in an amount determined

by the administrator of workers' compensation for not more than ten times the amount

of the difference between the premium paid and the amount the employer should have

paid.  The liability to the state under this division may be enforced in a civil action

in the name of the state, and all sums collected under this division shall be paid

into the state insurance fund. (B) No self-insuring employer shall knowingly misrepresent the amount of paid compensation

paid by such employer for purposes of the assessments provided under this chapter

and Chapter 4121. of the Revised Code as required by section 4123.35 of the Revised Code .  Whoever violates this division is liable to the state in an amount determined by

the self-insuring employers evaluation board pursuant to division (C) of section 4123.352 of the Revised Code or for an amount the board determines that is not more than ten times the amount

of the difference between the assessment paid and the amount of the assessment that

should have been paid.  The liability to the state under this division may be enforced in a civil action

in the name of the state and all sums collected under this division shall be paid

into the self-insurance assessment fund created pursuant to division (K) of section 4123.35 of the Revised Code . (C) The administrator of workers' compensation, with the advice and consent of the bureau

of workers' compensation board of directors, shall adopt rules establishing criteria

for determining both of the following: (1) The amount of the penalty assessed against an employer for a violation of division

(A) of this section; (2) Acts or omissions that do not constitute a violation of division (A) or (B) of this

section.