Ohio Code § 5703.19
Ohio Code § 5703.19. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5703.19.
(A) To carry out the purposes of the laws that the tax commissioner is required to administer,
the commissioner or any person employed by the commissioner for that purpose, upon
demand, may inspect books, accounts, records, and memoranda of any person or public
utility subject to those laws, and may examine under oath any officer, agent, or employee
of that person or public utility. If such books, accounts, records, or memoranda are kept electronically or available
in an electronic format, the person or public utility shall provide such records to
the commissioner electronically or in an electronic format at the commissioner's request. Any person other than the commissioner who makes a demand pursuant to this section
shall produce the person's authority to make the inspection. (B) If a person or public utility receives at least ten days' written notice of a demand
made under division (A) of this section and refuses to comply with that demand, a
penalty of five hundred dollars shall be imposed upon the person or public utility
for each day the person or public utility refuses to comply with the demand. Penalties imposed under this division may be assessed and collected in the same
manner as assessments made under Chapter 3769., 4305., 5727., 5728., 5733., 5735.,
5736., 5739., 5743., 5745., 5747., 5749., 5751., or 5753., or sections 718.90 , 3734.90 to 3734.9014, of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5703.19
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
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The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5703.19 address?
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Is Ohio Revised Code § 5703.19 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
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