Ohio § 5736.99 Fraudulent claims; violations of chapter

Ohio Statutes

§ 5736.99 — Fraudulent claims; violations of chapter

Ohio § 5736.99

Title 57Taxation

Ch. 5736Motor Fuel Supplier Tax

This text of Ohio § 5736.99 (Fraudulent claims; violations of chapter) 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. § 5736.99 (2026).

Text

(A)Any person that files a fraudulent refund claim under section5736.08of the Revised Code shall be fined the greater of not more than one thousand dollars or the amount of the fraudulent refund requested or imprisoned not more than sixty days, or both.

(B)Except as provided in this section, whoever violates any section of this chapter, or any rule adopted by the tax commissioner under this chapter, shall be fined not more than five hundred dollars or imprisoned not more than thirty days, or both.

(C)Any person that is subject to the tax imposed by this chapter and that is found to be engaged in distributing, importing, or causing the importation of motor fuel for consumption in this state without a license as required by section5736.06of the Revised Code shall be fined not

Free access — add to your briefcase to read the full text and ask questions with AI

(A) Any person that files a fraudulent refund claim under section5736.08of the Revised Code shall be fined the greater of not more than one thousand dollars or the amount of the fraudulent refund requested or imprisoned not more than sixty days, or both.

(B) Except as provided in this section, whoever violates any section of this chapter, or any rule adopted by the tax commissioner under this chapter, shall be fined not more than five hundred dollars or imprisoned not more than thirty days, or both.

(C) Any person that is subject to the tax imposed by this chapter and that is found to be engaged in distributing, importing, or causing the importation of motor fuel for consumption in this state without a license as required by section5736.06of the Revised Code shall be fined not more than one thousand dollars or imprisoned not more than one hundred eighty days, or both.

(D) The penalties provided in this section are in addition to any penalties imposed by the tax commissioner under section5736.05of the Revised Code.