Ohio Code § 5735.99
Ohio Code § 5735.99. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5735.99.
(A) Whoever violates division (F) of section 5735.02 , division (D) of section 5735.021 , division (B) of section 5735.063 , division (B) of section 5735.064 , or division (A)(2) of section 5735.20 of the Revised Code is guilty of a misdemeanor of the first degree. (B) Whoever violates division (C) of section 5735.06 of the Revised Code is guilty of a felony of the fourth degree. (C) Whoever violates section 5735.025 or division (A)(1) of section 5735.20 of the Revised Code is guilty of a misdemeanor of the first degree, if the tax owed or the fraudulent
refund received is not greater than five hundred dollars. If the tax owed or the fraudulent refund received is greater than five hundred dollars
but not greater than ten thousand dollars, the offender is guilty of a felony of the
fourth degree; for each subsequent offense when the tax owed or the fraudulent refund
received is greater than five hundred dollars but not greater than ten thousand dollars,
the offender is guilty of a felony of the third degree. If the tax owed or the fraudulent refund received is greater than ten thousand dollars,
the offender is guilty of a felony of the second degree. (D) Whoever violates a provision of this chapter for which a penalty is not otherwise
prescribed under this section is guilty of a misdemeanor of the fourth degree. (E) Whoever violates division (D)(5) of section 5735.19 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 § 5735.99
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Common questions
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