Ohio § 5749.15 Civil penalties

Ohio Statutes

§ 5749.15 — Civil penalties

Ohio § 5749.15

Title 57Taxation

Ch. 5749Severance Tax

This text of Ohio § 5749.15 (Civil penalties) 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. § 5749.15 (2026).

Text

Any person who fails to file a return or pay  the tax as required under this chapter or other amount due under  section1509.50of the Revised Code who is assessed such taxes or  other amount due pursuant to section5749.07or5749.10of the  Revised Code may be liable for a penalty of up to twenty-five per  cent of the amount assessed. The tax commissioner may adopt rules  relating to the imposition and remission of penalties imposed  under this section.

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Any person who fails to file a return or pay the tax as required under this chapter or other amount due under section1509.50of the Revised Code who is assessed such taxes or other amount due pursuant to section5749.07or5749.10of the Revised Code may be liable for a penalty of up to twenty-five per cent of the amount assessed. The tax commissioner may adopt rules relating to the imposition and remission of penalties imposed under this section.