Ohio § 5741.99 Penalty

Ohio Statutes

§ 5741.99 — Penalty

Ohio § 5741.99

Title 57Taxation

Ch. 5741Use Tax; Storage Tax

This text of Ohio § 5741.99 (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. § 5741.99 (2026).

Text

(A)Whoever violates section5741.19or5741.21of the Revised Code shall be fined not less than twenty-five nor more than one hundred dollars for a first offense; for each subsequent offense such person shall, if a corporation, be fined not less than one hundred nor more than five hundred dollars, or if an individual, or a member of a partnership, firm, or association, be fined not less than twenty-five nor more than one hundred dollars, or imprisoned not more than sixty days, or both.

(B)Whoever violates section5741.22of the Revised Code shall be fined not more than five hundred dollars.

(C)Whoever violates sections5741.01to5741.22, inclusive, of the Revised Code, or any lawful rule or regulation promulgated by the department of taxation under authority of said sections, for the violatio

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(A) Whoever violates section5741.19or5741.21of the Revised Code shall be fined not less than twenty-five nor more than one hundred dollars for a first offense; for each subsequent offense such person shall, if a corporation, be fined not less than one hundred nor more than five hundred dollars, or if an individual, or a member of a partnership, firm, or association, be fined not less than twenty-five nor more than one hundred dollars, or imprisoned not more than sixty days, or both.

(B) Whoever violates section5741.22of the Revised Code shall be fined not more than five hundred dollars.

(C) Whoever violates sections5741.01to5741.22, inclusive, of the Revised Code, or any lawful rule or regulation promulgated by the department of taxation under authority of said 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.