There is a newer version of the Ohio Revised Code
2015 Ohio Revised Code
Title [3] III COUNTIES
Chapter 323 - COLLECTION OF TAXES
Section 323.99 - Penalty.
Ohio Rev Code § 323.99 (2015) What's This?
Whoever violates division (D), (E), or (F) of section 323.153 or division (B) of section 323.159 of the Revised Code is guilty of a misdemeanor of the fourth degree.
Effective Date: 04-05-2001
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