§ 5728.99 — Penalty

Ohio § 5728.99

• Jurisdiction: Ohio
• Title 57: Taxation
• Ch. 5728: Fuel Use Tax

Text

(A)(1) Except as provided in division (A)(2) of this section, whoever violates any provision of sections5728.01to5728.14of the Revised Code, or any rule promulgated by the tax commissioner under the authority of any provision of those 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.

(2) Division (A)(1) of this section does not apply to the filing of any false or fraudulent return, application, or permit under section5728.02,5728.03, or5728.08of the Revised Code. The filing of any false or fraudulent return, application, or permit under any of those sections is a violation of section2921.13of the Revised Code.

(B)(1) Whoever violates division (A)(1) of section5728.04of the Revised Code is guilty of a misdemeanor of the fourth degree.

(2) Whoever violates division (A)(2) of section5728.04of the Revised Code is guilty of a misdemeanor of the first degree.

Legislative History

Effective: June 26, 2003 | Latest Legislation: House Bill 95 - 125th General Assembly