Ohio Code § 5731.22
Ohio Code § 5731.22. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5731.22.
If the executor, administrator, or other person required to file a return fails to
file the return required by this chapter on the date prescribed therefor, determined
with regard to any extension of time for filing, unless it is shown that such failure
is due to reasonable cause and not due to willful neglect, there shall be added to
the amount of tax as finally determined a penalty determined by the tax commissioner,
in the amount of five per cent of the amount of that tax if the failure is not for
more than one month, or, if the failure is for more than one month, in the amount
of five per cent of the amount of that tax plus an additional five per cent for each
additional month or fraction of a month during which the failure continues, not exceeding
twenty-five per cent in the aggregate. If, due to fraud, there is a failure to file the return or an underpayment of tax
due under this chapter, there shall be added to the amount of tax as finally determined
a penalty determined by the tax commissioner, in an amount not to exceed ten thousand
dollars. The penalties imposed by this section shall be collected at the same time and in
the same manner as the tax itself. The penalties shall be charged against the executor, administrator, or other person
having custody or control of any property the transfer of which is subject to estate
tax, and such executor, administrator, or other person is personally liable for the
penalties. Such penalties shall be divided in the same manner prescribed for the division of
the tax in sections 5731.50 and 5731.51 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5731.22
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
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
What is the source of Ohio Revised Code § 5731.22?
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 § 5731.22 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 § 5731.22 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.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.