Ohio Code § 5739.32

Ohio Code § 5739.32. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5739.32.

If any public official fails to maintain the records required by sections 5739.01 to 5739.31 of the Revised Code , or by the regulations issued by the tax commissioner or the treasurer of state,

pursuant to said sections, or fails to comply with any law relating to the enforcement

of said sections, the funds allocated to that county shall be withheld until such

time as the public official has complied with such sections or such law and the regulations

issued pursuant thereto.

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

At a glance

  • Citation: Ohio Revised Code § 5739.32
  • 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 § 5739.32?

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 § 5739.32 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 § 5739.32 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Statutes are amended, repealed, and renumbered every session.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.