Ohio § 4141.99 Penalty

Ohio Statutes

§ 4141.99 — Penalty

Ohio § 4141.99

Title 41Labor and Industry

Ch. 4141Unemployment Compensation

This text of Ohio § 4141.99 (Penalty) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 4141.99 (2026).

Text

(A)Whoever violates section4141.07of the Revised Code is guilty of a misdemeanor of the first degree.

(B)Whoever violates section4141.22of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars, or imprisoned not more than one year, or both.

(C)Whoever violates section4141.38of the Revised Code shall be fined not more than five hundred dollars.

(D)Whoever violates section4141.40of the Revised Code shall be fined not more than five hundred dollars for a first offense; for each subsequence offense such person shall be fined not less than twenty-five nor more than one thousand dollars.

(E)Whoever violates section4141.046of the Revised Code is guilty of a misdemeanor of the third degree for a first offense; for each subsequent offense the person i

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(A) Whoever violates section4141.07of the Revised Code is guilty of a misdemeanor of the first degree.

(B) Whoever violates section4141.22of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars, or imprisoned not more than one year, or both.

(C) Whoever violates section4141.38of the Revised Code shall be fined not more than five hundred dollars.

(D) Whoever violates section4141.40of the Revised Code shall be fined not more than five hundred dollars for a first offense; for each subsequence offense such person shall be fined not less than twenty-five nor more than one thousand dollars.

(E) Whoever violates section4141.046of the Revised Code is guilty of a misdemeanor of the third degree for a first offense; for each subsequent offense the person is guilty of a misdemeanor of the first degree.

(F) Whoever knowingly transfers employees of a trade or business or advises another person to transfer employees in violation of division (A) of section4141.48of the Revised Code is guilty of unemployment tax evasion. In addition to the penalties imposed in division (C) of section4141.48of the Revised Code, if the tax avoided by the trade or business is less than ten thousand dollars, the violation is a misdemeanor of the first degree under section2929.24of the Revised Code. If the tax avoided is ten thousand dollars or more, the violation is a felony under section2929.14of the Revised Code, with increased criminal penalties as follows:

(1) If the tax avoided by the business is ten thousand dollars or more but less than fifty thousand dollars, the violation is a felony of the fifth degree.

(2) If the tax avoided is fifty thousand dollars or more but less than one hundred thousand dollars, the violation is a felony of the fourth degree.

(3) If the tax avoided is one hundred thousand dollars or more, the violation is a felony of the third degree.

(G) For purposes of division (F) of this section, "knowingly," "person," "trade or business," and "violates or attempts to violate" have the same meanings as in section4141.48of the Revised Code.