Ohio Code § 5735.044

§ 5735.044.

If a permissive motor fuel dealer files a false monthly report of the information

required under section 5735.06 of the Revised Code , fails to file the monthly report as required by section 5735.06 of the Revised Code , or fails to pay the full amount of the tax as required by this chapter or as may

be agreed upon by the tax commissioner and the permissive motor fuel dealer, the commissioner

may revoke the license of the permissive motor fuel dealer.  The commissioner shall notify the permissive motor fuel dealer in writing of the

revocation in the manner provided in section 5703.37 of the Revised Code . The commissioner may cancel any license issued to any permissive motor fuel dealer

and the cancellation shall become effective at the time that the commissioner determines.  No license shall be canceled upon the request of any permissive motor fuel dealer

unless the permissive motor fuel dealer, prior to the date of cancellation, has paid

to the state all motor fuel taxes payable or assumed by the dealer under the laws

of the state, together with all penalties, fines, and interest accruing by reason

of any failure of the permissive motor fuel dealer to make accurate reports of sales

of motor fuel or to pay the taxes, penalties, and interest. If the license of any permissive motor fuel dealer is canceled by the commissioner

under this section, and the permissive motor fuel dealer has paid to the state all

motor fuel taxes due and payable by the permissive motor fuel dealer under the laws

of this state or assumed by the permissive motor fuel dealer upon the sale of motor

fuel, together with all penalties and interest accruing by reason of any failure on

the part of the permissive motor fuel dealer to make accurate reports or to pay the

tax, penalties, and interest, then the commissioner shall cancel and surrender the

bond previously filed by the permissive motor fuel dealer.