State v. Climaco, Climaco, Seminatore, Lefkowitz & Garofoli Co., L.P.A.

R.C. 2901.134 establishes the statute of limitations for criminal offenses. Three subsections of that statute are relevant to the issues before us: subsection (A)(2), which generally establishes a two-year period of limitation for misdemeanor offenses (including the offense of falsification in violation of R.C. 2921.13)5; subsection (B), which allows for a one-year extension of the period of limitation where offenses containing fraud as an element are discovered by an aggrieved person following the expiration of a period of limitation; and subsection (F), which provides, “The period of…