Every day during which any public utility, company, corporation, association, firm, partnership, officer, or individual subject to any law which the tax commissioner is required to administer, or any officer, agent, or employee thereof, willfully fails to comply with any order or direction of the commissioner or to perform any duty enjoined by such law shall constitute a separate offense.
Each day's failure to comply a separate offense
Ohio Rev. Code Ann. § 5703.46, under Chapter 5703 | Department Of Taxation.
Ohio Rev. Code Ann. § 5703.46