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ERNST ENTERPRISES, INC. v. TRACY

No. 93-114.

68 Ohio St.3d 542 (1994)

ERNST ENTERPRISES, INC., APPELLEE, v. TRACY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided March 30, 1994.

Attorney(s) appearing for the Case

Coolidge, Wall, Womsley & Lombard and Merle F. Wilberding, for appellee.

Lee I. Fisher, Attorney General, and Thelma Thomas Price, Assistant Attorney General, for appellant.

Per Curiam.

In Wilson v. PoHerfield (1971), 28 Ohio St.2d 176, 57 O.O.2d 409, 277 N.E.2d 207, syllabus, we held that the "forfeiture," at that time $1 per day, to be paid if a vendor failed to file a sales tax return under R.C. 5739.12, was an assessment under R.C. 5739.13 to which the penalty, then fifteen percent, was to be added. We concluded that the statutes designated the forfeiture as revenue collectible...

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