The department of taxation, county auditors, and county boards of revision shall notify the prosecuting attorney of the proper county of any willful violation by persons, firms, partnerships, associations, or corporations of the laws relating to the assessment of property for taxation for which a penalty, either civil or criminal, is provided by law.
Notice to prosecuting attorney of violation of laws
Ohio Rev. Code Ann. § 5715.43, under Chapter 5715 | Boards Of Revision; Equalization Of Assessments.
Ohio Rev. Code Ann. § 5715.43