{"data":{"id":"us-oh/ohio-rev.-code-5502.46","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5502.46","heading":"Revocation due to fraud - taxes and penalties.","body":"Whenever a civil defense certificate is revoked because it was obtained by fraud or misrepresentation, all taxes that would have been payable had no certificate been issued shall be assessed with maximum penalties prescribed by the law applicable thereto.","path":["Title 55 Roads-Highways-Bridges","Chapter 5502 Department of Public Safety"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5502.46","current_through":"1995-10-29 (Senate Bill 162 - 121st General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:40Z","sha256":"debe10cd47514eb6ed6f885e90e95feb600a31f614ef336c11cdc9dd2fa5120b","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5502.45","next":"us-oh/ohio-rev.-code-5502.47"},"notice":"GroundRules: Original legal text. Not legal advice."}