No person shall knowingly fail to file any return or report required to be filed by this chapter, or file or knowingly cause to be filed any incomplete, false, or fraudulent return, report, or statement, or aid or abet another in the filing of any false or fraudulent return, report, or statement.
Filing incomplete, false, and fraudulent returns
Ohio Rev. Code Ann. § 5747.19, under Chapter 5747 | Income Tax.
Ohio Rev. Code Ann. § 5747.19