No person required by section 5743.33 of the Revised Code to file a return with the tax commissioner shall fail to make such return, or fail to pay the applicable taxes levied under section 5743.32, 5743.321, 5743.323, or 5743.324 of the Revised Code, or fail to pay any lawful assessment issued by the commissioner.
Failure to make return or pay applicable taxes
Ohio Rev. Code Ann. § 5743.35, under Chapter 5743 | Cigarette Tax.
Ohio Rev. Code Ann. § 5743.35