Ohio § 5736.05
Full text of Ohio Ohio Revised Code § 5736.05, with citation guidance and answers to common questions.
§ 5736.05.
(A) Any taxpayer that fails to file a return or pay the full amount of the tax due within
the period prescribed therefor under this chapter shall pay a penalty in an amount
not exceeding the greater of fifty dollars or ten per cent of the tax required to
be paid for the tax period. (B)(1) If any additional tax is found to be due, the tax commissioner may impose an additional
penalty of up to fifteen per cent on the additional tax found to be due. (2) Any delinquent payments of the tax made after a taxpayer is notified of an audit
or a tax discrepancy by the commissioner is subject to the penalty imposed by division
(B) of this section. If an assessment is issued under section 5736.09 of the Revised Code in connection with such delinquent payments, the payments shall be credited to the
assessment. (C) If a person required to remit taxes or file a return electronically under section 5736.04 of the Revised Code fails to do so, the commissioner may impose a penalty not to exceed the following: (1) For either of the first two calendar quarters the person so fails, five per cent
of the amount of the payment that was required to be remitted; (2) For the third and any subsequent calendar quarters the person so fails, ten per cent
of the amount of the payment that was required to be remitted. (D) The tax commissioner may collect any penalty or interest imposed by this section
in the same manner as the tax imposed under this chapter. Penalties and interest so collected shall be considered as revenue arising from
the tax imposed under this chapter. (E) The tax commissioner may abate all or a portion of any penalties imposed under this
section and may adopt rules governing such abatements. (F) If any tax due is not timely paid in accordance with this chapter, the taxpayer shall
pay interest, calculated at the rate per annum prescribed by section 5703.47 of the Revised Code , from the date the tax payment was due to the date of payment or to the date an assessment
was issued, whichever occurs first.
Frequently Asked Questions About Ohio § 5736.05
What does Ohio Revised Code § 5736.05 cover?
Section 5736.05 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 § 5736.05?
A common citation format is "Ohio Revised Code § 5736.05" (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 § 5736.05 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.