us-oh/stat
Ohio Rev. Code § 5703.261
Payment with nonnegotiable or dishonored instrument - penalty
# (A)
As used in this section:
# (1)
"Instrument" has the same meaning as in section 1303.03 of the Revised Code.
# (2)
"Financial transaction device" has the same meaning as in section 113.40 of the Revised Code.
# (B)
If a taxpayer or employer required by any tax administered by the department of taxation to pay taxes, penalties, interest, or other charges arising from unpaid taxes makes payment of the taxes, penalties, interest, or other charges with a dishonored instrument, an instrument that is determined to be nonnegotiable, or with any financial transaction device that is declined, returned, or dishonored, a penalty of fifty dollars shall be added to the amount due. The penalty imposed by this section shall be assessed and collected in the same manner as the taxes, penalties, interest, or other charges. All or part of any penalty imposed under this section may be abated by the tax commissioner. The commissioner may assess only one penalty under this section against the same instrument or the same financial transaction device for the same payment.
Source: view the official text
In this chapter (40 sections)
- 5703.051 · Procedure for certificate of abatement
- 5703.51 · Written information and instructions for taxpayers
- 5703.052 · Tax refund fund
- 5703.52 · Problem resolution officers - continuing education -…
- 5703.053 · What constitutes timely filing
- 5703.53 · Opinions on prospective tax liability
- 5703.054 · Form of filing required documents
- 5703.54 · Action for damages by taxpayer
- 5703.055 · Rounding fractional parts of dollar
- 5703.55 · Display of social security number
- 5703.056 · Mailing terms; delivery services; date or receipt
- 5703.56 · Sham transactions
- 5703.057 · Commissioner may require identifying information
- 5703.058 · Deposit of tax payments within 30 days of receipt
- 5703.58 · Time limit for assessments - extension by lawful stay
- 5703.059 · Electronic or telephonic tax filing
- 5703.60 · Petition for reassessment
- 5703.061 · Cancellation of debts under $50
- 5703.65 · Central sales and use tax registration system not to be used…
- 5703.70 · Refund application procedures
- 5703.75 · Taxes and refunds under one dollar
- 5703.76 · Electronic fund transfers for political subdivisions
- 5703.77 · Credit account balances
- 5703.80 · Property tax administration fund
- 5703.081 · Discipline of department employee failing to comply with tax…
- 5703.82 · Tax discovery data system
- 5703.83 · Property tax relief screening system
- 5703.85 · Quarterly report by tax commissioner
- 5703.90 · Assessments for the unpaid taxes
- 5703.91 · Failure of corporation to report or pay taxes or fees
- 5703.92 · Exercising powers after articles of incorporation or…
- 5703.93 · Reinstatement after cancellation
- 5703.94 · Qualifications for out-of-state disaster business or employee
- 5703.99 · Penalty
- 5703.211 · Rules for tracking database searches
- 5703.261 · Payment with nonnegotiable or dishonored instrument - penalty
- 5703.262 · Commissioner may designate documents that must be signed by…
- 5703.263 · Prohibited conduct by tax preparer; power of commissioner
- 5703.371 · Foreign corporations - designation of secretary of state as…
- 5703.0510 · Claiming tax credits; required documentation