OH SB72

Creates an Ohio False Claims Act establishing civil liability for knowingly submitting false or fraudulent claims to the state, including false records, conspiracy to defraud, concealing obligations to pay the state, and healthcare kickback schemes

Imposes civil penalties of $5,000 to $10,000 per false claim plus triple damages, with reduced penalties (double damages plus costs) available for violators who self-report within 30 days and fully cooperate before any investigation begins

Allows private citizens to file "qui tam" lawsuits on behalf of the state, with whistleblowers receiving 15-30% of recovered proceeds depending on whether the state joins the case

Protects whistleblower employees from retaliation (discharge, demotion, harassment) with remedies including reinstatement, double back pay, and attorney's fees

Grants the Attorney General civil investigative demand authority to compel production of documents, written interrogatories, and oral testimony during fraud investigations