us-oh/stat
Ohio Rev. Code § 5749.15
Civil penalties
Official textcodes.ohio.govlast amended
Any person who fails to file a return or pay the tax as required under this chapter or other amount due under section 1509.50 of the Revised Code who is assessed such taxes or other amount due pursuant to section 5749.07 or 5749.10 of the Revised Code may be liable for a penalty of up to twenty-five per cent of the amount assessed. The tax commissioner may adopt rules relating to the imposition and remission of penalties imposed under this section.
Source: view the official text
In this chapter (17 sections)
- 5749.01 · Severance tax definitions
- 5749.02 · Imposing tax on severance of natural resources
- 5749.03 · Natural resources severed from an exempt domestic well
- 5749.04 · Permit or registration required
- 5749.06 · Filing returns for each calendar quarter
- 5749.07 · Failure to file or pay tax
- 5749.08 · Refund of of taxes paid illegally or erroneously or paid on…
- 5749.09 · Deducting taxpayer's indebtedness to state from refund
- 5749.10 · Assessments for taxes in jeopardy
- 5749.11 · Nonrefundable severance credit tax credit for owner of RC…
- 5749.12 · Nonresidents - service of process
- 5749.13 · Maintaining records
- 5749.14 · Tax commissioner - additional powers
- 5749.15 · Civil penalties
- 5749.16 · Filing incomplete, false, or fraudulent return
- 5749.17 · Information provided to natural resources department
- 5749.99 · Penalty