Ohio Revised Code
Chapter 5739 | Sales Tax
Section 5739.99 | Penalty.

Effective: September 6, 2002
Latest Legislation: Senate Bill 200, Senate Bill 143 - 124th General Assembly
(A) Whoever violates section 5739.26 or 5739.29 of the Revised Code shall be fined not less than twenty-five nor more than one hundred dollars for a first offense; for each subsequent offense such person shall, if a corporation, be fined not less than one hundred nor more than five hundred dollars, or if an individual, or a member of a partnership, firm, or association, be fined not less than twenty-five nor more than one hundred dollars, or imprisoned not more than sixty days, or both.
(B) Whoever violates division (A) of section 5739.30 of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars, or imprisoned not more than sixty days, or both.
(C)(1) Whoever violates division (A)(1) of section 5739.31 of the Revised Code shall be fined not less than twenty-five nor more than one hundred dollars. If the offender previously has been convicted of a violation of division (A)(1) of section 5739.31 of the Revised Code, the offender is guilty of a felony of the fourth degree.
(2) Whoever violates division (A)(2) of section 5739.31 of the Revised Code shall be fined not less than one hundred dollars nor more than five hundred dollars, or imprisoned for not more than ten days, or both, for the first offense; for each subsequent offense, each such person shall be fined not less than one thousand dollars nor more than twenty-five hundred dollars, or imprisoned not more than thirty days, or both. The motor vehicles and goods of any person charged with violating division (A)(2) of section 5739.31 of the Revised Code may be impounded and held pending the disposition of the charge, and may be sold at auction by the county sheriff in the manner prescribed by law to satisfy any fine imposed by this division.
(3) Whoever violates division (B) of section 5739.31 of the Revised Code is guilty of a felony of the fourth degree. Each day that business is conducted while a vendor's license is suspended constitutes a separate offense.
(D) Except as otherwise provided in this section, whoever violates sections 5739.01 to 5739.31 of the Revised Code, or any lawful rule promulgated by the department of taxation under authority of such sections, shall be fined not less than twenty-five nor more than one hundred dollars.
(E) Whoever violates section 5739.12 of the Revised Code by failing to remit to the state the tax collected under section 5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code is guilty of a felony of the fourth degree and shall suffer the loss of the person's vendor's license as required by section 5739.17 of the Revised Code. A person shall not be eligible for a vendor's license for two years following conviction.
(F) Whoever violates division (E) of section 5739.17 of the Revised Code is guilty of failure to display a transient vendor's license, a minor misdemeanor. A sheriff or police officer in a municipal corporation may enforce this division. The prosecuting attorney of a county shall inform the tax commissioner of any instance when a complaint is brought against a transient vendor pursuant to this division.
(G) Whoever violates section 5739.103 of the Revised Code shall be fined not less than twenty-five nor more than one hundred dollars. If the offender previously has been convicted of violating that section, the offender is guilty of a felony of the fourth degree.
(H) The penalties provided in this section are in addition to any penalties imposed by the tax commissioner under section 5739.133 of the Revised Code.
The Legislative Service Commission presents the text of this section as a composite of the section as amended by multiple acts of the General Assembly. This presentation recognizes the principle stated in R.C. 1.52(B) that amendments are to be harmonized if reasonably capable of simultaneous operation.

Structure Ohio Revised Code

Ohio Revised Code

Title 57 | Taxation

Chapter 5739 | Sales Tax

Section 5739.01 | Sales Tax Definitions.

Section 5739.011 | Exemptions for Manufacturing.

Section 5739.012 | Taxation of Bundled Transactions.

Section 5739.02 | Levy of Sales Tax - Purpose - Rate - Exemptions.

Section 5739.021 | Additional Sales Tax Levied by County.

Section 5739.022 | Repealing Emergency Permissive Tax.

Section 5739.023 | Transit Authority Tax Levy.

Section 5739.025 | Computation; Audits; Sale of a Fractional Ownership Program Aircraft.

Section 5739.026 | County Sales Tax for Specific Purposes.

Section 5739.027 | Tax on Watercraft or Outboard Motor Purchased by Nonresident.

Section 5739.028 | Reducing Tax for Transit Purposes - Increasing Tax for Constructing or Renovating Sports Facility.

Section 5739.029 | Nonresident Consumer Motor Vehicle Sales Tax.

Section 5739.0210 | Retail Sales Tax on Manufactured or Mobile Home.

Section 5739.03 | Consumer to Pay Tax - Report of Tax - Exemption Certificates.

Section 5739.031 | Direct Payment Permits.

Section 5739.032 | Permit Holder Tax Payments by Electronic Funds Transfer.

Section 5739.033 | Location of Sale.

Section 5739.034 | Telecommunications Services Definitions.

Section 5739.04 | Notification of Change in County or Transit Authority Boundaries.

Section 5739.05 | Powers and Duties of Tax Commissioner - Payment by Vendor on Predetermined Basis.

Section 5739.051 | Medicaid Health Insuring Corporation; Direct Payments; Returns.

Section 5739.06 | Monetary Allowance Granted Under Streamlined Sales and Use Tax Agreement.

Section 5739.061 | Vendor Compensation for Complying With Origin Based Sourcing Requirements.

Section 5739.07 | Vendor or Consumer Refunds.

Section 5739.071 | Partial Refund for Providers of Electronic Information Services.

Section 5739.072 | Refund May Be Applied in Satisfaction of Debt Due State.

Section 5739.08 | Municipal or Township Excise Lodging Taxes.

Section 5739.081 | Tax Return Information Provided to Convention and Visitors' Bureau.

Section 5739.09 | Administration and Allocation of Lodging Tax.

Section 5739.091 | Expansion of Definition of Hotel.

Section 5739.092 | Use of Funds Distributed to Convention and Visitors' Bureau.

Section 5739.10 | Excise Tax on Vendor's Receipts.

Section 5739.101 | Declaration of Resort Area.

Section 5739.102 | Remitting Tax - Resort Area Excise Tax Fund.

Section 5739.103 | Registration With Tax Commissioner.

Section 5739.104 | Refunds.

Section 5739.11 | Records Open to Inspection - Exemption Certificate.

Section 5739.12 | Monthly Return by Vendor - Reconciliation Return.

Section 5739.121 | Bad Debt Deduction.

Section 5739.122 | Vendor Tax Payments by Electronic Funds Transfer.

Section 5739.124 | Returns of Taxpayers Using Electronic Funds Transfer.

Section 5739.13 | Liability of Vendor and Consumer - Assessment - Petition for Reassessment - Penalties - Appeal - Judgment - Execution.

Section 5739.131 | Service of Process or Notice to Nonresident.

Section 5739.132 | Interest on Unpaid Tax, Fee, or Charge; Interest on Refund.

Section 5739.133 | Penalties for Failure to Remit - Preassessment Interest.

Section 5739.14 | Sale of Entire Business - Successor Liable for Taxes and Penalties Due.

Section 5739.15 | Jeopardy Assessment.

Section 5739.16 | Four-Year Limitation for Assessments - Exceptions.

Section 5739.17 | Vendor's License.

Section 5739.18 | System for Issuing Vendor's Licenses.

Section 5739.19 | Revocation of License.

Section 5739.21 | Crediting of Funds.

Section 5739.211 | Use and Allocation of County Sales Tax Funds.

Section 5739.213 | Payments From Tourism Development District.

Section 5739.26 | Tax Paid by Consumer - Prohibition Against False Certificates.

Section 5739.29 | Vendor to Collect Tax - Prohibition Against Rebate.

Section 5739.30 | Return or Report Must Be Filed - Prohibitions - Actions by Tax Commissioner.

Section 5739.31 | Vendor or Transient Vendor's License - Prohibitions Upon License Suspension.

Section 5739.32 | Withholding Tax Funds to Insure Compliance by Local Officials.

Section 5739.33 | Personal Liability for Tax.

Section 5739.34 | No Preememption.

Section 5739.35 | Delegation of Investigative Powers.

Section 5739.36 | Report of Tax Revenue by Industry Classification.

Section 5739.99 | Penalty.