us-oh/stat
Ohio Rev. Code § 5735.025
Prohibited acts generally
# (A)
No person shall recklessly import, sell, use, deliver, transport, distribute, or store motor fuel within this state upon which the taxes imposed by this chapter are owed but have not first been paid to or reported by the holder of an unrevoked motor fuel dealer's license, or for which liability for those taxes has not accrued to the holder of an unrevoked motor fuel dealer's license.
# (B)
No person shall evade or attempt to evade in any manner a motor fuel tax imposed by this chapter. No person shall aid or abet any person to evade or attempt to evade in any manner a motor fuel tax imposed by this chapter. Each day, or part thereof, that a person evades or attempts to evade a motor fuel tax imposed by this chapter, or aids or abets any person to evade or attempt to evade a motor fuel tax imposed by this chapter, constitutes a separate offense for purposes of section 5735.99 of the Revised Code.
Source: view the official text
In this chapter (40 sections)
- 5735.04 · Revocation or cancellation of dealer's license - cancellation…
- 5735.05 · Levy of motor fuel excise tax - exceptions
- 5735.06 · Motor fuel dealer to file monthly report - contents of report
- 5735.07 · List of dealers that have valid licenses or registrations
- 5735.09 · Registration of transporters; reports
- 5735.10 · Dealers to retain records - inspection by tax commissioner
- 5735.011 · Measurement of liquid natural gas
- 5735.11 · Interest on late payment of tax or refund
- 5735.12 · Liability for additional charge or assessment for…
- 5735.13 · Refund of tax when motor fuel lost or destroyed
- 5735.14 · Reimbursement when fuel not used for in-state operation of…
- 5735.15 · Seller's statement required when purchaser claims right to…
- 5735.18 · Reimbursement for non-dealer sales for export outside state…
- 5735.19 · Records open to inspection by tax commissioner -…
- 5735.20 · Prohibited acts regarding refunds or engaging in business…
- 5735.021 · Application for permissive motor fuel dealer's license
- 5735.21 · Shipping document requirements
- 5735.022 · Application for retail dealer's license
- 5735.023 · Retail service station - prohibited acts
- 5735.024 · Sale and distribution exceptions
- 5735.025 · Prohibited acts generally
- 5735.026 · Application for exporter license
- 5735.027 · Application for terminal operator's license
- 5735.27 · Distribution of amount credited to gasoline excise tax fund…
- 5735.28 · Funds for maintaining state highways within municipal…
- 5735.33 · Delegation of investigation powers
- 5735.34 · Sale or discontinuing business
- 5735.35 · Personal liability for unpaid taxes
- 5735.40 · No tax to be imposed on alternative fuels - exceptions
- 5735.041 · Revocation of license of retail dealer
- 5735.042 · Revocation of license of exporter
- 5735.043 · Revocation or cancellation of license of terminal operator
- 5735.43 · Funding from motor fuel taxes; disclosure of use
- 5735.044 · Revocation or cancellation of license of permissive motor…
- 5735.50 · Notice of federal and state motor fuel tax rates
- 5735.051 · Levy of motor fuel excise tax; dispostion of revenue
- 5735.052 · Credits to waterways safety fund and wildlife boater angler…
- 5735.053 · Motor fuel tax administration fund
- 5735.062 · Electronic remittance of tax payments
- 5735.063 · Terminal operator to file monthly report - contents of report