Ohio Code § 742.32

§ 742.32.

(A) The fiscal officer of each employer shall transmit monthly to the secretary of the

board of trustees of the Ohio police and fire pension fund a report of employee deductions

in such form as the board requires.  The report shall show all deductions for the fund made pursuant to section 742.31 of the Revised Code and shall be accompanied by payments covering the total of such deductions.  The report shall also include the name of each member for whom deductions were made

and the portion of the payment attributed to that member.  Separate payments shall be so transmitted for that portion of such deductions made

from the salaries of members of the police department and for that portion of such

deductions made from the salaries of members of the fire department.  The report and payment are due the last day of the month following the last business

day of the reporting period. (B) A penalty determined under section 742.352 of the Revised Code shall be assessed if any of the following occur: (1) The report is received by the board after the due date or is not in the form required

by the board. (2) Payments to cover the total amount due from the salaries of all employees of the

employer are received by the board after the due date. The penalty shall be added to and collected on the next succeeding regular employer

billing.  If the penalty is not paid within sixty days after it is added to the regular employer

billing, interest at a rate determined by the board may be charged on the total amount

due and the amount of the penalty from the date the amount is due to the date of payment. (C) The secretary of the board, after making a record of all such receipts and crediting

each employee's individual account with the amount deducted from the employee's salary,

shall deposit the receipts with the treasurer of state for use as provided by this

chapter.  Where an employer fails to deduct contributions for any employee and transmit such

amounts to the fund, the board may make a determination of the employee's liability

for contributions and certify to the employer the amounts due for collection in the

same manner and subject to the same penalties as payments due the employer's contributions

funds.