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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5749.15 | Civil penalties.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5749 Severance Tax
 
Effective:
June 30, 2010
Latest Legislation:
Senate Bill 165 - 128th General Assembly
PDF:
Download Authenticated PDF
 

Any person who fails to file a return or pay the tax as required under this chapter or other amount due under section 1509.50 of the Revised Code who is assessed such taxes or other amount due pursuant to section 5749.07 or 5749.10 of the Revised Code may be liable for a penalty of up to twenty-five per cent of the amount assessed. The tax commissioner may adopt rules relating to the imposition and remission of penalties imposed under this section.

Available Versions of this Section