2017 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5703 - DEPARTMENT OF TAXATION
Section 5703.99 - Penalty.
(A) Whoever violates section 5703.21 of the Revised Code shall be fined not less than fifty nor more than one hundred dollars.
(B) Whoever violates section 5703.26 of the Revised Code is guilty of a felony of the fifth degree, and the court may impose upon the offender an additional fine of not more than seven thousand five hundred dollars.
(C) Whoever violates section 5703.43 of the Revised Code shall be fined not more than one thousand dollars.
(D) Whoever violates any law that the department of taxation is required to administer, or fails to perform any duty required by such law, for which a penalty has not otherwise been provided, or fails to obey any lawful requirement or order made by the department of taxation, shall be fined not less than twenty-five nor more than one thousand dollars.
Effective Date: 07-01-1996 .
