Ohio § 5725.17

§ 5725.17.

(A) In addition to any other penalty imposed by this chapter or Chapter 5703. of the

Revised Code, the following penalties shall apply: (1) If a dealer in intangibles fails to make and furnish to the tax commissioner the

report required by section 5725.14 of the Revised Code , within the time fixed by that section, a penalty shall be imposed equal to the greater

of fifty dollars per month or fraction of a month, not to exceed five hundred dollars,

or five per cent per month or fraction of a month, not to exceed fifty per cent, of

the tax required to be shown on the report, for each month or fraction of a month

elapsing between the due date, including extensions of the due date, and the date

on which the report is filed. (2) If a dealer in intangibles fails to pay any amounts of the tax levied by division (D) of section 5707.03 of the Revised Code by the dates prescribed for payment, a penalty shall be imposed equal to the greater

of (a) five per cent of the taxes due, if payment is made within ten calendar days

of the date shown on the tax bill, or ten per cent of the taxes due, if payment is

not made within ten days of such date, or (b) two times the interest charged under section 5725.221 of the Revised Code for the delinquent payment. (3) If a dealer in intangibles submits a report required by section 5725.14 of the Revised Code that is marked, defaced, or otherwise designed by the dealer to be a frivolous protest

or an attempt to delay or impede the administration of the tax levied by division (D) of section 5707.03 of the Revised Code , a penalty shall be imposed equal to the greater of one hundred dollars or twenty-five

per cent of the tax required to be shown on the report. (4) If a dealer in intangibles makes a fraudulent attempt to evade the reporting or payment

of the tax levied by division (D) of section 5707.03 of the Revised Code , a penalty shall be imposed equal to the greater of one thousand dollars or one hundred

per cent of the tax required to be shown on the report required by section 5725.14 of the Revised Code . (5) If any person makes a false or fraudulent claim for abatement or refund of the tax

levied by division (D) of section 5707.03 of the Revised Code , a penalty shall be imposed equal to the greater of one thousand dollars or one hundred

per cent of the claim.  The penalty imposed by this division, any abatement or refund on the claim, and

interest on any refund from the date of the refund, may be assessed under section 5725.15 of the Revised Code or added by the tax commissioner as tax, penalty, and interest due from the tax levied

by division (D) of section 5707.03 of the Revised Code , without regard to whether the person making the claim is otherwise subject to the

tax, and without regard to any time limitation for assessment. (B) Each penalty imposed under division (A) of this section shall be in addition to any

other penalty imposed under that division.  All or part of any penalty imposed under division (A) of this section may be abated

by the commissioner.