§ 130.06  LIMITATION OF CRIMINAL PROSECUTIONS.
   (A)   (1)   Except as provided in division (A)(2), (A)(3) or (A)(4) of this section or as otherwise provided in this section, a prosecution shall be barred unless it is commenced within the following periods after an offense is committed:
         (a)   For a felony, six years;
         (b)   For a misdemeanor other than a minor misdemeanor, two years;
         (c)   For a minor misdemeanor, six months.
      (2)   There is no period of limitation for the prosecution of a violation of R.C. § 2903.01 or R.C. § 2903.02.
      (3)   Except as otherwise provided in divisions (B) through (J) of this section, a prosecution of any of the following offenses shall be barred unless it is commenced within 20 years after the offense is committed:
         (a)   A violation of R.C. § 2903.03, 2903.04, 2905.01, 2905.32, 2907.04, 2907.05, 2907.21, 2909.02, 2909.22, 2909.23, 2909.24, 2909.26, 2909.27, 2909.28, 2909.29, 2911.01, 2911.02, 2911.11, 2911.12, or 2917.02, a violation of R.C. § 2903.11 or 2903.12 if the victim is a peace officer, a violation of R.C. § 2903.13 that is a felony, or a violation of former R.C. § 2907.12.
         (b)   A conspiracy to commit, attempt to commit, or complicity in committing a violation set forth in division (A)(3)(a) of this section.
      (4)   Except as otherwise provided in divisions (D) to (L) of this section, a prosecution of a violation of R.C. § 2907.02 or 2907.03 or a conspiracy to commit, attempt to commit, or complicity in committing a violation of either section shall be barred unless it is commenced within 25 years after the offense is committed.
   (B)   (1)   Except as otherwise provided in division (B)(2) of this section, if the period of limitation provided in division (A)(1) or (A)(3) of this section has expired, prosecution shall be commenced for an offense of which an element is fraud or breach of fiduciary duty within one year after discovery of the offense either by an aggrieved person or by the aggrieved person’s legal representative who is not a party to the offense.
      (2)   If the period of limitation provided in division (A)(1) or (A)(3) of this section has expired, prosecution for a violation of R.C. § 2913.49 shall be commenced within five years after discovery of the offense either by an aggrieved person or the aggrieved person’s legal representative who is not a party to the offense.
   (C)   (1)   If the period of limitation provided in division (A)(1) or (A)(3) of this section has expired, prosecution shall be commenced for the following offenses during the following specified periods of time:
         (a)   For an offense involving misconduct in office by a public servant at any time while the accused remains a public servant, or within two years thereafter;
         (b)   For an offense by a person who is not a public servant but whose offense is directly related to the misconduct in office of a public servant, at any time while that public servant remains a public servant, or within two years thereafter.
      (2)   As used in this division:
         OFFENSE IS DIRECTLY RELATED TO THE MISCONDUCT IN OFFICE OF A PUBLIC SERVANT. The phrase includes but is not limited to a violation of R.C. § 101.71, 101.91, 121.61 or 2921.13, 102.03(F) or (H), 2921.02(A), 2921.43(A) or (B), or 3517.13(F) or (G), that is directly related to an offense involving misconduct in office of a public servant, or a violation of any municipal ordinance substantially equivalent to those Ohio Revised Code sections listed in this division (C)(2).
         PUBLIC SERVANT. Has the same meaning as in R.C. § 2921.01.
   (D)   (1)   If a DNA record made in connection with the criminal investigation of the commission of a violation of R.C. § 2907.02 or 2907.03 is determined to match another DNA record that is of an identifiable person and if the time of the determination is later than 25 years after the offense is committed, prosecution of that person for a violation of the section may be commenced within five years after the determination is complete.
      (2)   If a DNA record made in connection with the criminal investigation of the commission of a violation of R.C. § 2907.02 or 2907.03 of the Revised Code is determined to match another DNA record that is of an identifiable person and if the time of the determination is within 25 years after the offense is committed, prosecution of that person for a violation of the section may be commenced within the longer of 25 years after the offense is committed or five years after the determination is complete.
      (3)   As used in this division, DNA RECORD has the same meaning as in R.C. § 109.573.
   (E)   An offense is committed when every element of the offense occurs. In the case of an offense of which an element is a continuing course of conduct, the period of limitation does not begin to run until such course of conduct or the accused’s accountability for it terminates, whichever occurs first.
   (F)   A prosecution is commenced on the date an indictment is returned or an information filed, or on the date a lawful arrest without a warrant is made, or on the date a warrant, summons, citation, or other process is issued, whichever occurs first. A prosecution is not commenced by the return of an indictment or the filing of an information unless reasonable diligence is exercised to issue and execute process on the same. A prosecution is not commenced upon issuance of a warrant, summons, citation, or other process unless reasonable diligence is exercised to execute the same.
   (G)   The period of limitation shall not run during any time when the corpus delicti remains undiscovered.
   (H)   The period of limitation shall not run during any time when the accused purposely avoids prosecution. Proof that the accused departed this municipality or conceals the accused’s identity or whereabouts is prima facie evidence of the accused’s purpose to avoid prosecution.
   (I)   The period of limitation shall not run during any time a prosecution against the accused based on the same conduct is pending in this state, even though the indictment, information, or process that commenced the prosecution is quashed or the proceedings on the indictment, information, or process are set aside or reversed on appeal.
   (J)   The period of limitation for a violation of this Title XIII or Title XXIX of the Ohio Revised Code that involves a physical or mental wound, injury, disability, or condition of a nature that reasonably indicates abuse or neglect of a child under 18 years of age or of a mentally retarded, developmentally disabled, or physically impaired child under 21 years of age shall not begin to run until either of the following occurs:
      (1)   The victim of the offense reaches the age of majority.
      (2)   A public children services agency, or a municipal or county peace officer that is not the parent or guardian of the child, in the county in which the child resides or in which the abuse or neglect is occurring or has occurred has been notified that abuse or neglect is known, suspected, or believed to have occurred.
   (K)   As used in this section, PEACE OFFICER has the same meaning as in R.C. § 2935.01.
   (L)   The amendments to divisions (A) and (D) of this section apply to a violation of R.C. § 2907.02 or 2907.03 committed on and after July 16, 2015 and apply to a violation of either of those sections committed prior to July 16, 2015 if prosecution for that violation was not barred under this section as it existed on July 15, 2015.
(R.C. § 2901.13)
Statutory reference:
   Limitation for income tax violations, see R.C. § 718.12