Short Title
Expand penalties for theft in office and recover audit costs
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Long Title
To amend sections 145.114, 742.114, 1707.01, 1707.03, 1707.04, 1707.042, 1707.10, 1707.13, 1707.161, 1707.17, 1707.19, 1707.20, 1707.21, 1707.23, 1707.24, 1707.25, 1707.26, 1707.261, 1707.27, 1707.28, 1707.29, 1707.30, 1707.31, 1707.32, 1707.34, 1707.35, 1707.38, 1707.39, 1707.391, 1707.40, 1707.431, 1707.44, 1707.99, 1724.02, 2151.34, 2903.213, 2903.214, 2919.26, 2921.41, 2929.01, 2929.18, 2929.28, 3113.31, 3307.152, 3309.157, 4582.06, 4582.31, and 5505.068 and to enact sections 1707.05, 1707.051, 1707.052, 1707.053, 1707.054, 1707.055, 1707.056, 1707.057, 1707.058, and 1707.50 of the Revised Code to expand the increased penalties for theft in office based on the amount of property or services stolen, to include as restitution certain audit costs of the entity that suffered the loss involved in the offense, for any other offense, to allow restitution for the cost of accounting or auditing done to determine the extent of economic loss, to permit intrastate equity crowdfunding under certain circumstances, to provide for a hardship exemption from the requirement that financial statements filed under the Securities Law be audited, to replace expungement with sealing of ex parte protection orders and records under certain circumstances, and to clarify the appellate process for the court's refusal to grant certain protection orders.