Ohio § 5735.99
Full text of Ohio Ohio Revised Code § 5735.99, with citation guidance and answers to common questions.
§ 5735.99.
(A) Whoever violates division (F) of section 5735.02 , division (D) of section 5735.021 , division (B) of section 5735.063 , division (B) of section 5735.064 , or division (A)(2) of section 5735.20 of the Revised Code is guilty of a misdemeanor of the first degree. (B) Whoever violates division (C) of section 5735.06 of the Revised Code is guilty of a felony of the fourth degree. (C) Whoever violates section 5735.025 or division (A)(1) of section 5735.20 of the Revised Code is guilty of a misdemeanor of the first degree, if the tax owed or the fraudulent
refund received is not greater than five hundred dollars. If the tax owed or the fraudulent refund received is greater than five hundred dollars
but not greater than ten thousand dollars, the offender is guilty of a felony of the
fourth degree; for each subsequent offense when the tax owed or the fraudulent refund
received is greater than five hundred dollars but not greater than ten thousand dollars,
the offender is guilty of a felony of the third degree. If the tax owed or the fraudulent refund received is greater than ten thousand dollars,
the offender is guilty of a felony of the second degree. (D) Whoever violates a provision of this chapter for which a penalty is not otherwise
prescribed under this section is guilty of a misdemeanor of the fourth degree. (E) Whoever violates division (D)(5) of section 5735.19 of the Revised Code is guilty of a misdemeanor of the first degree.
Frequently Asked Questions About Ohio § 5735.99
What does Ohio Revised Code § 5735.99 cover?
Section 5735.99 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 § 5735.99?
A common citation format is "Ohio Revised Code § 5735.99" (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 § 5735.99 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.