Effective: June 30, 2005
Latest Legislation: House Bill 66 - 126th General Assembly
(A) Whoever files a fraudulent refund claim under section 5751.08 of the Revised Code shall be fined the greater of not more than one thousand dollars or the amount of the fraudulent refund requested or imprisoned not more than sixty days, or both.
(B) Except as provided in this section, whoever violates any section of this chapter, or any rule adopted by the tax commissioner under this chapter, shall be fined not more than five hundred dollars or imprisoned not more than thirty days, or both.
(C) The penalties provided in this section are in addition to any penalties imposed by the tax commissioner under section 5751.06 of the Revised Code.
Structure Ohio Revised Code
Chapter 5751 | Commercial Activity Tax
Section 5751.01 | Definitions.
Section 5751.011 | Consolidation of Related Taxpayers - Election - Requirements.
Section 5751.012 | Combined Taxpayer Groups - Registration Fee - Liability.
Section 5751.013 | Taxation of Property Transferred Into State.
Section 5751.014 | Joint and Several Liability.
Section 5751.02 | Commercial Activity Tax Levied on Taxable Gross Receipts.
Section 5751.03 | Commercial Activity Tax Rate - Computation.
Section 5751.033 | Situsing of Gross Receipts to Ohio.
Section 5751.04 | Registration of Taxpayer With Commissioner - Fee.
Section 5751.05 | Election as Calendar Year Taxpayer.
Section 5751.051 | Filing of Tax Return Required - Minimum Interim Payment.
Section 5751.052 | Megaproject Supplier Verification.
Section 5751.06 | Penalty for Late Filing or Delinquent Payment.
Section 5751.07 | Quarterly Payments - Electronic Filing of Returns - Penalty.
Section 5751.08 | Application for Refund to Taxpayer.
Section 5751.081 | Application of Refund to Debt to State.
Section 5751.09 | Assessment Against Person Not Filing Return or Paying Tax.
Section 5751.091 | Megaproject Supplier Exclusion Clawback.
Section 5751.10 | Disposal of Business or Assets - Tax Due Immediately.
Section 5751.11 | Failure to Report or Pay - Annulment of Privilege or Franchise.
Section 5751.12 | Records, Federal Returns, and Federal-State Reconciliation Computations.
Section 5751.20 | School District Tangible Property Tax Replacement Fund.
Section 5751.21 | Payments to School Districts for Fixed-Rate and Fixed-Sum Levy Losses.
Section 5751.22 | Distribution of Fixed-Sum Payments to Local Taxing Units.
Section 5751.31 | Direct Appeal on Constitutional Issues to Supreme Court.
Section 5751.40 | Application for Qualifying Certificate to Be a Qualified Distribution Center.
Section 5751.41 | Certification of Uranium Enrichment Zone.
Section 5751.42 | Integrated Supply Chains.
Section 5751.50 | Claiming Refundable and Nonrefundable Credits.
Section 5751.51 | Credit for Qualified Research Expenses.
Section 5751.52 | Credit for Qualified Research and Development Loan Payments.
Section 5751.53 | Credit Against Tax for Amortizable Net Operating Losses.
Section 5751.54 | Tax Credit for Commercial Activities Tax.
Section 5751.98 | Order of Credits - Limitations - Excess Carried Forward.