(a) (1) Except as provided in division (a)(2) or (a)(3) 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) to (h) 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, § 2907.02, § 2907.03, § 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.
(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) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
A. "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)A.
B. "Public servant" has the same meaning as in R.C. § 2921.01.
(d) 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 the course of conduct or the accused's accountability for it terminates, whichever occurs first.
(e) 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.
(f) The period of limitation shall not run during any time when the corpus delicti remains undiscovered.
(g) 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.
(h) 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.
(i) The period of limitation for a violation of this Part Six or R.C. Title XXIX 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.
(j) As used in this section, "peace officer" has the same meaning as in R.C. § 2935.01.
(R.C. § 2901.13)