Ohio § 5727.60
Full text of Ohio Ohio Revised Code § 5727.60, with citation guidance and answers to common questions.
§ 5727.60.
If a person fails to file a report within the time prescribed by section 5727.08 or 5727.31 of the Revised Code , including any extensions of time granted by the tax commissioner, a penalty of fifty
dollars per month, not to exceed five hundred dollars, may be imposed for each month
or fraction of a month elapsing between the due date of the report, including any
extensions, and the date the report was filed. The penalty under this section for failing to file a report required by section 5727.08 of the Revised Code shall be paid into the state general revenue fund. The penalty under this section for failing to file the report required by section 5727.31 of the Revised Code shall be deposited into the state treasury in the same manner as the tax, and the
commissioner may collect the penalty by assessment pursuant to section 5727.38 of the Revised Code . The tax commissioner may abate this penalty in full or in part.
Frequently Asked Questions About Ohio § 5727.60
What does Ohio Revised Code § 5727.60 cover?
Section 5727.60 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 § 5727.60?
A common citation format is "Ohio Revised Code § 5727.60" (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 § 5727.60 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.