O'NEILL, C. J.
The issue presented in this appeal is whether the provision of R. C. 5739.12, requiring a vendor who fails to file a return to "forfeit and pay into the state treasury the sum of one dollar" for each day of such failure, constitutes a penalty which may not be collected by the Tax Commissioner in conjunction with a penalty imposed under the provisions of R. C. 5739.13.
R. C. 5739.12 reads, in part:
"* * * Any vendor who fails to file...
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