181.11 COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS.
   (a)    All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon. No additional assessment shall be made after the time limits provided in Ohio R. C. 718.12.
   (b)   Taxes erroneously paid shall not be refunded unless a claim for refund is made within the time limits provided in Ohio R. C. 718.12.