Ohio Code § 5739.133

§ 5739.133.

(A) A penalty may be added to every amount assessed under section 5739.13 or 5739.15 of the Revised Code as follows: (1) In the case of an assessment against a person who fails to collect and remit the

tax required by this chapter or Chapter 5741. of the Revised Code, up to fifty per

cent of the amount assessed; (2) In the case of a person whom the tax commissioner believes has collected the tax

but failed to remit it to the state as required by this chapter or Chapter 5741. of

the Revised Code, up to fifty per cent of the amount assessed; (3) In the case of all other assessments, up to fifteen per cent of the amount assessed. No amount assessed under section 5739.13 or 5739.15 of the Revised Code shall be subject to a penalty under this section in excess of fifty per cent of the

amount assessed. (B) All assessments issued under section 5739.13 and 5739.15 of the Revised Code shall include preassessment interest computed at the rate per annum prescribed by section 5703.47 of the Revised Code .  Beginning January 1, 1988, preassessment interest shall begin to accrue on the first

day of January of the year following the date on which the person assessed was required

to report and pay the tax under this chapter or Chapter 5741. of the Revised Code,

and shall run until the date of the notice of assessment.  If an assessment is issued within the first twelve months after the interest begins

to accrue, no preassessment interest shall be assessed.  With respect to taxes required to be paid under this chapter or Chapter 5741. of

the Revised Code on or after January 1, 1998, interest shall accrue as prescribed

in division (A) of section 5739.132 of the Revised Code . (C) The commissioner may adopt rules providing for the imposition and remission of any

penalty provided for under this section.