{"data":{"id":"us-oh/ohio-rev.-code-5703.28","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5703.28","heading":"Contempt proceedings for disobedience.","body":"In case of disobedience by any person to an order or subpoena of the department of taxation, or on the refusal of a witness to testify to any matter regarding which he is lawfully interrogated before the department, the court of common pleas of the county in which such person resides, or a judge thereof, on application of the department, shall compel obedience by attachment proceedings as for contempt in the case of disobedience of a subpoena issued from such court or a refusal to testify therein.","path":["Title 57 Taxation","Chapter 5703 Department Of Taxation"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5703.28","current_through":"1953-10-01 (House Bill 1 - 100th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"de33d7129869721cb49eca441c2ab28cde139ce89ca93090bb6c0804ca6d0bbb","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5703.27","next":"us-oh/ohio-rev.-code-5703.29"},"notice":"GroundRules: Original legal text. Not legal advice."}