Ohio Code § 5715.31

Ohio Code § 5715.31. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5715.31.

To enforce his rules, orders, and instructions and compel the observance and use of

the forms prescribed by him, the tax commissioner may institute or cause to be instituted

any civil or criminal proceedings provided by law as a punishment for the failure

to obey any lawful requirement or order made by the commissioner or as a means of

preventing the violation or disobedience of such orders or compelling their enforcement.  All such provisions of law shall be deemed to apply to the enforcement of the rules,

orders, and instructions of the commissioner prescribed or issued under section 5715.29 of the Revised Code .

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 5715.31
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

Verify the text

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

What is the source of Ohio Revised Code § 5715.31?

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 § 5715.31 address?

It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.

Is Ohio Revised Code § 5715.31 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Statutes are amended, repealed, and renumbered every session.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.

Can this page be used as legal advice?

No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.