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Ohio Rev. Code § 5731.99

Penalty

Official textcodes.ohio.govlast amended

Whoever violates this chapter, or any lawful rule promulgated by the tax commissioner under authority of this chapter, for the violation of which no other penalty is provided in this chapter, shall be fined not less than one hundred or more than five thousand dollars.

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In this chapter (40 sections)
  1. 5731.15 · General deductions
  2. 5731.16 · Deductions - funeral and administration expenses, and debts
  3. 5731.17 · Deductions - charitable bequests and transfers
  4. 5731.18 · Additional estate tax transfer of estate
  5. 5731.19 · Estate tax on nonresidents
  6. 5731.21 · Filing estate tax return
  7. 5731.22 · Failing to file timely return or underpayment due to fraud
  8. 5731.23 · Tax due and payable 9 months after date of death - interest
  9. 5731.24 · Due date for additional tax return and payment
  10. 5731.25 · Extensions
  11. 5731.26 · Tax commissioner - powers and duties
  12. 5731.27 · Certificate of determination of final estate tax liability
  13. 5731.28 · Claims for refund
  14. 5731.30 · Filing exceptions to tax commissioner's final determination…
  15. 5731.31 · Probate court jurisdiction
  16. 5731.32 · Appeal from final order of probate court
  17. 5731.33 · Receipt for payment
  18. 5731.34 · Transfers of intangible personal property
  19. 5731.35 · Foreign estate tax
  20. 5731.36 · Enforcing claims for foreign estate taxes
  21. 5731.37 · Taxes are lien on property
  22. 5731.38 · Statute of limitations
  23. 5731.39 · Written consent of tax commissioner to transfer of assets
  24. 5731.40 · No consent of tax commissioner to transfer of assets of…
  25. 5731.41 · Appointment of enforcement agents
  26. 5731.42 · Collecting unpaid tax
  27. 5731.43 · Representing state, tax commissioner and county auditor
  28. 5731.44 · Deputies of auditor
  29. 5731.45 · Duties of county treasurer
  30. 5731.46 · Fees of sheriff and other officers
  31. 5731.47 · Payment of fees of officers and expenses of county auditor
  32. 5731.48 · Distributing tax revenue
  33. 5731.49 · Determining tax revenues due political subdivisions
  34. 5731.50 · Determining origin of tax on transfer of realty and tangible…
  35. 5731.51 · Determining origin of tax on transfer of personalty not…
  36. 5731.90 · Confidentiality
  37. 5731.99 · Penalty
  38. 5731.131 · Value of gross estate includes income interest for life…
  39. 5731.161 · Deductions - estate of transferee spouse
  40. 5731.181 · Additional tax on generation-skipping transfer
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