Ohio § 5751.99 Penalties

Ohio Statutes

§ 5751.99 — Penalties

Ohio § 5751.99

Title 57Taxation

Ch. 5751Commercial Activity Tax

This text of Ohio § 5751.99 (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. § 5751.99 (2026).

Text

(A)Whoever files a fraudulent refund claim under section5751.08of 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)The penalties provided in this section are in addition to any penalties imposed by the tax commissioner under section5751.06of the Revised Code.

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

(A) Whoever files a fraudulent refund claim under section5751.08of 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) The penalties provided in this section are in addition to any penalties imposed by the tax commissioner under section5751.06of the Revised Code.