us-oh/stat
Ohio Rev. Code § 5741.99
Penalty
# (A)
Whoever violates section 5741.19 or 5741.21 of the Revised Code shall be fined not less than twenty-five nor more than one hundred dollars for a first offense; for each subsequent offense such person shall, if a corporation, be fined not less than one hundred nor more than five hundred dollars, or if an individual, or a member of a partnership, firm, or association, be fined not less than twenty-five nor more than one hundred dollars, or imprisoned not more than sixty days, or both.
# (B)
Whoever violates section 5741.22 of the Revised Code shall be fined not more than five hundred dollars.
# (C)
Whoever violates sections 5741.01 to 5741.22, inclusive, of the Revised Code, or any lawful rule or regulation promulgated by the department of taxation under authority of said sections, for the violation of which no penalty is provided elsewhere, shall be fined not less than twenty-five nor more than one hundred dollars.
Source: view the official text
In this chapter (32 sections)
- 5741.01 · Definitions
- 5741.02 · Levy of tax - rate - exemptions
- 5741.03 · Use of revenue
- 5741.04 · Collection, reporting and remission of tax by seller
- 5741.05 · Seller to determine jurisdiction for which to collect tax
- 5741.06 · Powers and duties of tax commissioner - prepayment of tax
- 5741.07 · Rights of marketplace facilitator treated as seller
- 5741.08 · Notification of change in county or transit authority…
- 5741.10 · Refunds
- 5741.11 · Liability of seller for failure to collect and remit tax
- 5741.12 · Return required by seller or user - payment of tax
- 5741.13 · Assessment for failure to make return or pay tax
- 5741.14 · Procedures relating to assessments
- 5741.15 · Inspection of records by tax commissioner
- 5741.16 · Four-year limitation for assessment against seller or…
- 5741.17 · Registration of sellers with tax commissioner
- 5741.19 · Prohibition against refusal to pay tax
- 5741.021 · Additional county use tax
- 5741.21 · Seller to collect tax - prohibition against rebates
- 5741.022 · Transit authority levy
- 5741.22 · Failure to file return
- 5741.023 · County use tax for specific purposes
- 5741.23 · Right of county or transit authority to levy additional tax…
- 5741.24 · Commissioner may delegate investigation powers - cooperation…
- 5741.25 · Failure to file or make payment
- 5741.031 · Deposit and use of funds
- 5741.071 · Waiver for facilitator not to be treated as a seller
- 5741.072 · Delivery network company waiver
- 5741.99 · Penalty
- 5741.101 · Refund may be applied in satisfaction of debt due state
- 5741.121 · Tax payments by electronic funds transfer
- 5741.122 · Returns of taxpayers using electronic funds transfer