Ohio Code § 5735.124
Ohio Code § 5735.124. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5735.124.
(A)(1) Any person that sells or distributes dyed diesel fuel when that person knows or has
reason to know that the dyed diesel fuel will be used in the operation of a motor
vehicle on the public highways or upon waters within the boundaries of this state
is subject to one or both of the following: (a) A penalty of one thousand dollars or ten dollars per gallon of dyed diesel fuel so
sold or distributed, whichever is greater; (b) Revocation of any license or cancellation of any registration issued under this chapter. (2) Any person that consumes dyed diesel fuel in the operation of a motor vehicle on
the public highways or waters within the boundaries of this state is subject to a
penalty of one thousand dollars or ten dollars per gallon of the vehicle's fuel supply
tank capacity, whichever is greater. Division (A)(2) of this section does not apply to consumption by persons permitted
under regulations of the United States department of the treasury or of the Internal
Revenue Service to consume dyed diesel fuel in operating a motor vehicle on the public
highways or waters within the boundaries of this state. (B) Any penalty imposed under this section may be assessed under section 5735.12 or 5735.121 of the Revised Code . (C) If a prior penalty has been issued against a person under this section, the amount
of the penalty shall be multiplied by the number of prior penalties imposed on such
person under this section, and the resulting amount shall be the total penalty assessed. (D) The tax commissioner may reduce or remit a penalty assessed under this section. (E) In addition to the penalties prescribed by division (A) of this section, the commissioner
may provide to the internal revenue service any information the commissioner obtains
or creates in conjunction with this section.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5735.124
- 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 § 5735.124?
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 § 5735.124 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 § 5735.124 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.