The procedures prescribed by sections 5739.13 to 5739.15 of the Revised Code, including those governing the imposition of penalties and interest, apply to assessments made pursuant to sections 5741.11 and 5741.13 of the Revised Code.
Procedures relating to assessments
Ohio Rev. Code Ann. § 5741.14, under Chapter 5741 | Use Tax; Storage Tax.
Ohio Rev. Code Ann. § 5741.14