Effective: March 23, 2015
Latest Legislation: House Bill 5 - 130th General Assembly
(A) Except as provided in division (B) of this section, whoever violates section 718.35 of the Revised Code, division (A) of section 718.13 of the Revised Code, or section 718.03 of the Revised Code by failing to remit municipal income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars or imprisonment for a term of up to six months, or both, unless the violation is punishable by a municipal ordinance or resolution imposing a greater penalty or requiring dismissal from office or discharge from employment, or both, in which case the municipal ordinance or resolution shall govern.
(B) Any person who discloses information received from the Internal Revenue Service in violation of division (A) of section 718.13 of the Revised Code shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than five thousand dollars plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both, unless the violation is punishable by a municipal ordinance imposing a greater penalty or requiring dismissal from office or discharge from employment, or both, in which case the municipal ordinance shall govern.
(C) Each instance of access or disclosure in violation of division (A) of section 718.13 of the Revised Code constitutes a separate offense.
(D) Nothing in this chapter prohibits a municipal corporation from prosecuting offenses which are made punishable under a municipal ordinance or resolution levying an income tax and for which no other penalty is provided under this section.
Structure Ohio Revised Code
Title 7 | Municipal Corporations
Chapter 718 | Municipal Income Taxes
Section 718.012 | Factors for Determining Whether Individual Is Domiciled in Municipal Corporation.
Section 718.02 | Income Subject to Tax.
Section 718.03 | Withholding Taxes From Qualifying Wages.
Section 718.031 | Withholding From Casino, Lottery, and Sports Gaming Winnings.
Section 718.04 | Authority for Tax on Income and Withholding Tax.
Section 718.05 | Annual Return; Filing.
Section 718.051 | Filings by Business or Profession; Estimated Return; Extension.
Section 718.052 | Extension for Service in or for the Armed Forces.
Section 718.06 | Consolidated Municipal Income Tax Return.
Section 718.08 | Estimated Taxes.
Section 718.11 | Local Board of Tax Review.
Section 718.121 | Second Municipality Imposing Tax After Time Period Allowed for Refund.
Section 718.13 | Tax Information Confidential.
Section 718.131 | Criminal Records Check for Employees With Access to Certain Tax Information.
Section 718.15 | Tax Credit for Businesses That Foster New Jobs in Ohio.
Section 718.151 | Tax Credits to Foster Job Retention.
Section 718.16 | Tax Credit to Person Who Works in Joint Economic Development Zone or District.
Section 718.18 | Service of Assessment.
Section 718.19 | Requests for Refunds.
Section 718.23 | Verification of Accuracy of Returns.
Section 718.24 | Authority of Tax Administrator.
Section 718.25 | Rounding of Amounts.
Section 718.26 | Identification Information.
Section 718.27 | Interest and Penalties.
Section 718.28 | Administration of Claims.
Section 718.30 | Adoption of Rules.
Section 718.31 | Payment of Persons Hired to Inspect Books.
Section 718.37 | Actions Against Tax Administrator or Municipal Corporation.
Section 718.38 | Request for Opinion of the Tax Administrator.
Section 718.41 | Amended Returns.
Section 718.50 | Member or Employee of Ohio General Assembly and Certain Judges Excluded From Tax.
Section 718.80 | Filing Net Profit Taxes; Election to Be Subject to Provisions of Chapter.
Section 718.82 | Applicability; Taxable Situs; Apportionment.
Section 718.83 | Certification of Amounts to Be Paid Municipal Corporations.
Section 718.84 | Information Provided to Tax Administrators; Confidentiality.
Section 718.841 | Web Portal Information Sharing.
Section 718.85 | Filing of Annual Return; Remittance; Disposition of Funds.
Section 718.851 | Electronic Filing.
Section 718.86 | Consolidated Returns.
Section 718.87 | Failure to Pay Tax.
Section 718.88 | Declaration of Estimated Taxes.
Section 718.89 | Additional Penalties.
Section 718.90 | Assessments Against Taxpayer.
Section 718.91 | Refund Applications.
Section 718.92 | Amended Returns.
Section 718.93 | Examination of Records and Other Documents and Persons.