Ohio Code § 3121.38

§ 3121.38.

A payor that fails to withhold an amount from an obligor's income for support in accordance

with a withholding requirement included in a withholding notice issued under section 3121.03 of the Revised Code or a financial institution that fails to deduct funds from an obligor's account for

support in accordance with a deduction requirement included in a deduction notice

issued under section 3121.03 of the Revised Code is liable for the amount that was not withheld or deducted, except that a payor that

is an employer whose normal pay and disbursement cycles make it impossible to comply

with a withholding requirement contained in a withholding notice shall not be liable

for the amount not withheld if the employer, as soon as possible after receipt of

the withholding notice, provides the court or child support enforcement agency that

issued the notice with written notice of the impossibility and the reasons for the

impossibility. A payor who is liable under this provision for an amount that was not withheld shall

be ordered by the court to pay that amount to the office of child support in the department

of job and family services, to be disbursed in accordance with the support order for

the benefit of the child or spouse.