The clerk, immediately upon the filing of the entry, shall enter a judgment for the state against the party assessed in the amount shown on the entry. From the date of the filing of the entry in the clerk's office, the unpaid portion of the assessment shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code and shall have the same effect as other judgments. Execution shall issue upon the judgment upon request of the commissioner, and all laws applicable to sales on execution shall be applicable to sales made under the judgment. All money collected by the commissioner under this section shall be paid to the treasurer of state, and when paid shall be considered as revenue arising from the tax imposed by this chapter. If the tax commissioner determines that the commissioner has erroneously refunded motor fuel tax to any person, the commissioner may make an assessment against the person for recovery of the erroneously refunded tax.
Interest begins to accrue thirty days after the receipt of the assessment.
Any person required to file reports pursuant to section 5735.146 of the Revised Code who fails to file the report within the time prescribed shall be liable for a late filing charge equal to one hundred dollars per day for each day the report is late, or one thousand dollars, whichever is greater. A.V.V. Inc. All rights reserved.