There Is a Newer Version of the Ohio Revised Code
  1. 2025 Ohio Rev. Code
  2. 2024 Ohio Rev. Code
  3. 2023 Ohio Rev. Code
  4. 2011 Ohio Rev. Code (here)
  5. View All Versions
View Our Newest Version Here

2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5751: COMMERCIAL ACTIVITY TAX
5751.99 Penalties.

Universal Citation:
OH Rev Code § 5751.99
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

(A) Whoever files a fraudulent refund claim under section 5751.08 of 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 section 5751.06 of the Revised Code.

Effective Date: 06-30-2005

Disclaimer: These codes may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.