If any company, firm, corporation, person, association, partnership, or public utility fails to make out and deliver to the tax commissioner any statement required by law, or to furnish the commissioner with any information requested, the commissioner shall inform himself as best he can on the matters necessary to be known in order to discharge his duties.
Commissioner to obtain information
Ohio Rev. Code Ann. § 5703.36, under Chapter 5703 | Department Of Taxation.
Ohio Rev. Code Ann. § 5703.36