Ohio Statutes
§ 5728.16 — Personal liability
Ohio § 5728.16
This text of Ohio § 5728.16 (Personal liability) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ohio Rev. Code Ann. § 5728.16 (2026).
Text
(A)(1) If any person, regardless of organizational form, required to file reports and remit taxes imposed under this chapter fails for any reason to file such reports or remit such taxes, any employees of the person having control or supervision of, or charged with the responsibility of, filing reports and making payments, or any officers or trustees of the person responsible for the execution of the person's fiscal responsibilities, shall be personally liable for the failure.
(2)The dissolution, termination, or bankruptcy of a person shall not discharge a responsible officer's, shareholder's, member's, manager's, employee's, or trustee's liability for failure of the person to file reports or remit taxes. The sum due for the liability may be collected by assessment as provided in section
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Legislative History
Effective: October 3, 2023 | Latest Legislation: House Bill 33 - 135th General Assembly
Nearby Sections
15
§ 5728.01
Fuel use tax definitions§ 5728.04
Operation without permit prohibited§ 5728.06
Excise tax on use of motor fuel§ 5728.08
Fuel use tax return and payment§ 5728.09
Late filing of return§ 5728.10
Failure to file or pay§ 5728.11
Suspending permit§ 5728.13
Exemptions§ 5728.14
Tax commissioner - additional powersCite This Page — Counsel Stack
Bluebook (online)
Ohio § 5728.16, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5728.16.