§ 71.20 APPLICATION AND TAX PAYMENT REQUIRED; TAX PRORATED AFTER HALF YEAR.
   (A)   Except as otherwise provided by R.C. §§ 4503.103, 4503.107, 4503.173, 4503.41, 4503.43, and 4503.46, no person who is the owner or chauffeur of a motor vehicle operated or driven upon the public roads or highways shall fail to file annually the application for registration or to pay the tax therefor.
(ORC § 4503.11(A))
   (B)    (1)   Within 30 days of becoming a resident of this state, any person who owns a motor vehicle operated or driven upon the public roads or highways shall register the vehicle in this state. If such a person fails to register a vehicle owned by the person, the person shall not operate any motor vehicle in this state under a license issued by another state.
      (2)   For purposes of division (B)(1) of this section, RESIDENT means any person to whom any of the following applies:
         (a)   The person maintains their principal residence in this state and does not reside in this state as a result of the person’s active service in the United States Armed Forces.
         (b)   The person is determined by the Registrar of Motor Vehicles to be a resident in accordance with standards adopted by the Registrar under R.C. § 4507.01.
(ORC § 4503.111(A), (C))
   (C)   Upon the transfer of ownership of a motor vehicle, the registration of the motor vehicle expires, and the original owner immediately shall remove the license plates from the motor vehicle, except as otherwise provided in R.C. § 4503.12.
(ORC § 4503.12(A))
   (D)   Except as provided by R.C. §§ 4503.12 and 4503.16, the taxes payable on all applications made under R.C. §§ 4503.10 and 4503.102 shall be as follows:
      (1)   If the application is made before the sixth month of the current registration period to which the motor vehicle is assigned as provided in R.C. § 4503.101, the normal tax;
      (2)   If the application is made during or after the sixth month of the current registration period to which the motor vehicle is assigned as provided in R.C. § 4503.101, and prior to the beginning of the next registration period, one-half of the normal tax.
Penalty, see § 71.99