In addition to the interest and penalty provided in Section 197.10 for the failure, neglect or refusal to pay the taxes, or for late filing of a tax return, all taxes imposed by this chapter shall be collectable, together with any interest thereon or any penalty, by civil suit, subject to Ohio R.C. 718.06. However, taxes erroneously paid shall not be refunded unless a claim for refund is made subject to Ohio R.C. 718.06.
(Ord. 844-7-90. Passed 7-10-90)