us-oh/stat
Ohio Rev. Code § 5736.99
Fraudulent claims; violations of chapter
# (A)
Any person that files a fraudulent refund claim under section 5736.08 of the Revised Code shall be fined the greater of not more than one thousand dollars or the amount of the fraudulent refund requested or imprisoned not more than sixty days, or both.
# (B)
Except as provided in this section, whoever violates any section of this chapter, or any rule adopted by the tax commissioner under this chapter, shall be fined not more than five hundred dollars or imprisoned not more than thirty days, or both.
# (C)
Any person that is subject to the tax imposed by this chapter and that is found to be engaged in distributing, importing, or causing the importation of motor fuel for consumption in this state without a license as required by section 5736.06 of the Revised Code shall be fined not more than one thousand dollars or imprisoned not more than one hundred eighty days, or both.
# (D)
The penalties provided in this section are in addition to any penalties imposed by the tax commissioner under section 5736.05 of the Revised Code.
Source: view the official text
In this chapter (18 sections)
- 5736.01 · Definitions
- 5736.02 · Motor fuel supplier tax; distribution of revenue
- 5736.03 · Avoidance of tax by receipt of fuel outside of state
- 5736.04 · Tax return; remittance
- 5736.05 · Failure to file return
- 5736.06 · Suppliers license
- 5736.07 · Revocation of license
- 5736.08 · Application for refund
- 5736.09 · Assessments for failure to file return
- 5736.10 · Effect of disposal of business; liability of purchaser
- 5736.11 · Action by attorney general
- 5736.12 · Recordkeeping
- 5736.13 · Funds for receiving, accounting, and distribution of tax…
- 5736.14 · Personal liability
- 5736.041 · Active licensee list
- 5736.50 · Tax credits
- 5736.081 · Application of refund to debts to the state
- 5736.99 · Fraudulent claims; violations of chapter