Ohio § 5735.99 Penalty

Ohio Statutes

§ 5735.99 — Penalty

Ohio § 5735.99

Title 57Taxation

Ch. 5735Motor Fuel Tax

This text of Ohio § 5735.99 (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. § 5735.99 (2026).

Text

(A)Whoever violates division (F) of section5735.02, division (D) of section5735.021, division (B) of section5735.063, division (B) of section5735.064, or division (A)(2) of section5735.20of the Revised Code is guilty of a misdemeanor of the first degree.

(B)Whoever violates division (C) of section5735.06of the Revised Code is guilty of a felony of the fourth degree.

(C)Whoever violates section5735.025or division (A)(1) of section5735.20of the Revised Code is guilty of a misdemeanor of the first degree, if the tax owed or the fraudulent refund received is not greater than five hundred dollars. If the tax owed or the fraudulent refund received is greater than five hundred dollars but not greater than ten thousand dollars, the offender is guilty of a felony of the fourth degree; for each

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(A) Whoever violates division (F) of section5735.02, division (D) of section5735.021, division (B) of section5735.063, division (B) of section5735.064, or division (A)(2) of section5735.20of the Revised Code is guilty of a misdemeanor of the first degree.

(B) Whoever violates division (C) of section5735.06of the Revised Code is guilty of a felony of the fourth degree.

(C) Whoever violates section5735.025or division (A)(1) of section5735.20of the Revised Code is guilty of a misdemeanor of the first degree, if the tax owed or the fraudulent refund received is not greater than five hundred dollars. If the tax owed or the fraudulent refund received is greater than five hundred dollars but not greater than ten thousand dollars, the offender is guilty of a felony of the fourth degree; for each subsequent offense when the tax owed or the fraudulent refund received is greater than five hundred dollars but not greater than ten thousand dollars, the offender is guilty of a felony of the third degree. If the tax owed or the fraudulent refund received is greater than ten thousand dollars, the offender is guilty of a felony of the second degree.

(D) Whoever violates a provision of this chapter for which a penalty is not otherwise prescribed under this section is guilty of a misdemeanor of the fourth degree.

(E) Whoever violates division (D)(5) of section5735.19of the Revised Code is guilty of a misdemeanor of the first degree.