Ohio § 4141.99
Full text of Ohio Ohio Revised Code § 4141.99, with citation guidance and answers to common questions.
§ 4141.99.
(A) Whoever violates section 4141.07 of the Revised Code is guilty of a misdemeanor of the first degree. (B) Whoever violates section 4141.22 of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars, or imprisoned
not more than one year, or both. (C) Whoever violates section 4141.38 of the Revised Code shall be fined not more than five hundred dollars. (D) Whoever violates section 4141.40 of the Revised Code shall be fined not more than five hundred dollars for a first offense; for each
subsequence 1 offense such person shall be fined not less than twenty-five nor more than one thousand
dollars. (E) Whoever violates section 4141.046 of the Revised Code is guilty of a misdemeanor of the third degree for a first offense; for each subsequent
offense the person is guilty of a misdemeanor of the first degree. (F) Whoever knowingly transfers employees of a trade or business or advises another person
to transfer employees in violation of division (A) of section 4141.48 of the Revised Code is guilty of unemployment tax evasion. In addition to the penalties imposed in division (C) of section 4141.48 of the Revised Code , if the tax avoided by the trade or business is less than ten thousand dollars, the
violation is a misdemeanor of the first degree under section 2929.24 of the Revised Code . If the tax avoided is ten thousand dollars or more, the violation is a felony under section 2929.14 of the Revised Code , with increased criminal penalties as follows: (1) If the tax avoided by the business is ten thousand dollars or more but less than
fifty thousand dollars, the violation is a felony of the fifth degree. (2) If the tax avoided is fifty thousand dollars or more but less than one hundred thousand
dollars, the violation is a felony of the fourth degree. (3) If the tax avoided is one hundred thousand dollars or more, the violation is a felony
of the third degree. (G) For purposes of division (F) of this section, “knowingly,” “person,” “trade or business,”
and “violates or attempts to violate” have the same meanings as in section 4141.48 of the Revised Code . 1
So in original; 2005 S 81.
Frequently Asked Questions About Ohio § 4141.99
What does Ohio Revised Code § 4141.99 cover?
Section 4141.99 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 4141.99?
A common citation format is "Ohio Revised Code § 4141.99" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 4141.99 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.