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On the opposite side of the engine from the filler hole for your oil you should see a sensor with one wire coming out of it. This is your low oil sensor. Unplug this wire and see if it starts. These often go bad making the engine think there is not enough oil in the case and stopping the spark. Also when testing for spark make sure that the threaded portion of the spark plug is grounded to the block of the engine.
#4 is the part I am talking about
WD-40 usually does not help much, it works as a decent lubricant but not a penetrating oil (like PB blaster) which is what you need. You may have to drill out these two screws if they are preventing you at getting to the low oil switch,
wd 40 is all I had and didn't really think it would help, i will start drilling if I have to, thanks. If it does not start after unplugging the sensor, what would be next?
We will need to get into the engine if this doesn't help. Make sure that after you unplug the sensor that you check for spark. if you have spark then we will look at the fuel delivery of the machine, if not then we will need to find out why you have no spark.
I'm betting that this helps you out though as it is a very common problem.