State RegulationsOH specificDifficulty 2/5
The superintendent notifies an Ohio producer of a delinquent state tax assessment through an official notice directing payment. The producer ignores the notice. Under ORC 3905.14(B)(14), this failure:
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Answer & full 3-part explanation (select an option above, or peek)
Why C is correct
ORC 3905.14(B)(14) makes it a disciplinary ground to fail to comply with an official invoice, notice, or order directing payment of income or sales taxes or workers' compensation premiums. A tax delinquency is therefore not just a revenue matter — ignoring the official payment directive puts the producer's license itself at risk before the superintendent.
Why the other options are wrong
- A) Ohio law expressly links this tax noncompliance to licensure; the superintendent may discipline the producer under ORC 3905.14(B)(14).
- B) The statutory consequence is administrative discipline, not automatic criminal prosecution; criminal tax enforcement is a separate track.
- D) ORC 3905.14(B)(14) sets no one-year delinquency threshold; the failure to comply with the official notice is itself the ground.
Memory hook
Ignore the tax notice and ODI notices you.