Ohio Code § 5728.99
Ohio Code § 5728.99. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5728.99.
(A)(1) Except as provided in division (A)(2) of this section, whoever violates any provision
of sections 5728.01 to 5728.14 of the Revised Code , or any rule promulgated by the tax commissioner under the authority of any provision
of those sections, for the violation of which no penalty is provided elsewhere, shall
be fined not less than twenty-five nor more than one hundred dollars. (2) Division (A)(1) of this section does not apply to the filing of any false or fraudulent
return, application, or permit under section 5728.02 , 5728.03 , or 5728.08 of the Revised Code . The filing of any false or fraudulent return, application, or permit under any of
those sections is a violation of section 2921.13 of the Revised Code . (B)(1) Whoever violates division (A)(1) of section 5728.04 of the Revised Code is guilty of a misdemeanor of the fourth degree. (2) Whoever violates division (A)(2) of section 5728.04 of the Revised Code is guilty of a misdemeanor of the first degree.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5728.99
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
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The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5728.99 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5728.99 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
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