Effective: June 26, 2003
Latest Legislation: House Bill 95 - 125th General Assembly
(A)(1) Except as provided in division (A)(2) of this section, whoever violates any provision of sections 5728.01 to 5728.14 of the Revised Code, or any rule promulgated by the tax commissioner under the authority of any provision of those sections, for the violation of which no penalty is provided elsewhere, shall be fined not less than twenty-five nor more than one hundred dollars.
(2) Division (A)(1) of this section does not apply to the filing of any false or fraudulent return, application, or permit under section 5728.02, 5728.03, or 5728.08 of the Revised Code. The filing of any false or fraudulent return, application, or permit under any of those sections is a violation of section 2921.13 of the Revised Code.
(B)(1) Whoever violates division (A)(1) of section 5728.04 of the Revised Code is guilty of a misdemeanor of the fourth degree.
(2) Whoever violates division (A)(2) of section 5728.04 of the Revised Code is guilty of a misdemeanor of the first degree.
Structure Ohio Revised Code
Section 5728.01 | Fuel Use Tax Definitions.
Section 5728.02 | Fuel Use Permit and Identification Device.
Section 5728.03 | Application for Single-Trip Fuel Use Permit.
Section 5728.04 | Operation Without Permit Prohibited.
Section 5728.05 | Cooperative Reciprocal Fuel Use Tax Agreement.
Section 5728.06 | Excise Tax on Use of Motor Fuel.
Section 5728.061 | Overpaid or Illegally or Erroneously Paid Taxes.
Section 5728.07 | Maintenance of Distance and Fuel Records.
Section 5728.08 | Fuel Use Tax Return and Payment.
Section 5728.09 | Late Filing of Return.
Section 5728.10 | Failure to File or Pay.
Section 5728.11 | Suspending Permit.
Section 5728.12 | Secretary of State Agent for Service on Non-Resident.
Section 5728.14 | Tax Commissioner - Additional Powers.
Section 5728.15 | Law Enforcement Agency or Peace Officer - Immunity.