Ohio Revised Code
Chapter 4141 | Unemployment Compensation
Section 4141.99 | Penalty.

Effective: September 5, 2005
Latest Legislation: Senate Bill 81 - 126th General Assembly
(A) Whoever violates section 4141.07 of the Revised Code is guilty of a misdemeanor of the first degree.
(B) Whoever violates section 4141.22 of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars, or imprisoned not more than one year, or both.
(C) Whoever violates section 4141.38 of the Revised Code shall be fined not more than five hundred dollars.
(D) Whoever violates section 4141.40 of the Revised Code shall be fined not more than five hundred dollars for a first offense; for each subsequence offense such person shall be fined not less than twenty-five nor more than one thousand dollars.
(E) Whoever violates section 4141.046 of the Revised Code is guilty of a misdemeanor of the third degree for a first offense; for each subsequent offense the person is guilty of a misdemeanor of the first degree.
(F) Whoever knowingly transfers employees of a trade or business or advises another person to transfer employees in violation of division (A) of section 4141.48 of the Revised Code is guilty of unemployment tax evasion. In addition to the penalties imposed in division (C) of section 4141.48 of the Revised Code, if the tax avoided by the trade or business is less than ten thousand dollars, the violation is a misdemeanor of the first degree under section 2929.24 of the Revised Code. If the tax avoided is ten thousand dollars or more, the violation is a felony under section 2929.14 of the Revised Code, with increased criminal penalties as follows:
(1) If the tax avoided by the business is ten thousand dollars or more but less than fifty thousand dollars, the violation is a felony of the fifth degree.
(2) If the tax avoided is fifty thousand dollars or more but less than one hundred thousand dollars, the violation is a felony of the fourth degree.
(3) If the tax avoided is one hundred thousand dollars or more, the violation is a felony of the third degree.
(G) For purposes of division (F) of this section, "knowingly," "person," "trade or business," and "violates or attempts to violate" have the same meanings as in section 4141.48 of the Revised Code.

Structure Ohio Revised Code

Ohio Revised Code

Title 41 | Labor and Industry

Chapter 4141 | Unemployment Compensation

Section 4141.01 | Unemployment Compensation Definitions.

Section 4141.031 | Appointment of Agricultural Ombudsperson.

Section 4141.04 | Free Employment Services.

Section 4141.042 | Promoting Employment Competencies and Upward Mobility of Women.

Section 4141.046 | Prohibition Against Accepting Compensation for Securing Employment.

Section 4141.06 | Unemployment Compensation Review Commission.

Section 4141.07 | Non-Lawyer Representatives - Commission or Representative Fees Prohibited.

Section 4141.08 | Unemployment Compensation Advisory Council.

Section 4141.09 | Unemployment Compensation Fund - Clearing Account, Unemployment Trust Fund Account, Benefit Account.

Section 4141.10 | Unemployment Compensation Administration Fund.

Section 4141.11 | Unemployment Compensation Special Administrative Fund.

Section 4141.12 | Unemployment Compensation Modernization and Improvement Council.

Section 4141.13 | Director of Job and Family Services - Additional Duties.

Section 4141.131 | Sale of Real Property.

Section 4141.14 | Rules of Director Subject to Approval of Unemployment Compensation Review Commission.

Section 4141.162 | Establishing Income and Eligibility Verification System.

Section 4141.17 | Oaths, Depositions, and Subpoenas.

Section 4141.18 | Employer Shall Keep Employment Record.

Section 4141.20 | Employers to Furnish Information to Director - Quarterly Reports - Forfeiture.

Section 4141.21 | Information Maintained by or Furnished Director Not Open to Public - Publication in Statistical Form.

Section 4141.22 | Divulging Information.

Section 4141.23 | Employer Contributions - Payments in Lieu of Contributions.

Section 4141.231 | Satisfying Employer's Deficiency.

Section 4141.24 | Employer Accounts.

Section 4141.241 | Nonprofit Organizations as Employers.

Section 4141.242 | Public Entities as Employers.

Section 4141.25 | Contribution Rates.

Section 4141.251 | Unemployment Compensation Interest Contingency Fund.

Section 4141.26 | Notifying Employer of Contribution Rate.

Section 4141.27 | Proceeding Against Employer Who Fails to Comply.

Section 4141.28 | Determination of Benefit Rights and Claims for Benefits.

Section 4141.281 | Appeal to Director.

Section 4141.282 | Appeal to Court.

Section 4141.283 | Unemployment Due to Labor Dispute.

Section 4141.284 | Child Support Obligations.

Section 4141.285 | Unemployment Caused by Major Disaster.

Section 4141.286 | Mandatory Checks for Determining Benefit Rights and Eligibility.

Section 4141.29 | Eligibility for Benefits.

Section 4141.291 | Voluntarily Quitting to Accept Recall.

Section 4141.292 | State Disaster Unemployment Benefit Payment.

Section 4141.293 | Participation in Learn to Earn Program.

Section 4141.30 | Paying Benefits.

Section 4141.301 | Extended Benefit Period.

Section 4141.31 | Benefits Reduced by Remuneration.

Section 4141.312 | Benefits Reduced by Amount of Governmental Payments Based on Individual's Previous Work. - Social Security.

Section 4141.32 | No Waiver or Assignment of Benefits.

Section 4141.321 | Federal Income Tax Deducted or Withheld.

Section 4141.33 | Seasonal Employment.

Section 4141.35 | Fraudulent Misrepresentations to Obtain Benefits - Other Reasons.

Section 4141.36 | Deductions From Salaries Not Permitted Except for Private Benefits.

Section 4141.37 | Compliance by Firm or Corporation Mandatory.

Section 4141.38 | Prohibition Against Failure to Make Reports or Pay Contributions.

Section 4141.39 | Injunction.

Section 4141.40 | Prohibition Against Violations Not Otherwise Specified.

Section 4141.41 | Secretary of State Is Agent of Employer for Service of Process - Comity Between States.

Section 4141.42 | Reciprocal Agreements to Determining Liability for Payment of Employer Contributions.

Section 4141.43 | Cooperation With Federal, State, and Other Agencies.

Section 4141.431 | Domestic Service in Private Home.

Section 4141.432 | Unemployment Compensation Administrative Support Other Sources Fund.

Section 4141.45 | Right to Amend or Repeal.

Section 4141.46 | Liberal Construction of Statutes.

Section 4141.47 | Auxiliary Services Personnel Unemployment Compensation Fund - Auxiliary Services Program Administrative Fund.

Section 4141.48 | Acquisition of Trade or Business to Lower Contribution Rate Prohibited.

Section 4141.50 | Sharedwork Ohio Definitions.

Section 4141.51 | Participation in Sharedwork Ohio.

Section 4141.52 | Commencement and Duration of Shared Work Plan.

Section 4141.53 | Eligibility for Shared Work Compensation.

Section 4141.54 | Employees Who Satisfy Availability Requirement.

Section 4141.55 | Reimbursement.

Section 4141.56 | Report.

Section 4141.99 | Penalty.