Ohio § 5736.99
Full text of Ohio Ohio Revised Code § 5736.99, with citation guidance and answers to common questions.
§ 5736.99.
(A) Any person that files a fraudulent refund claim under section 5736.08 of the Revised Code shall be fined the greater of not more than one thousand dollars or the amount of
the fraudulent refund requested or imprisoned not more than sixty days, or both. (B) Except as provided in this section, whoever violates any section of this chapter,
or any rule adopted by the tax commissioner under this chapter, shall be fined not
more than five hundred dollars or imprisoned not more than thirty days, or both. (C) Any person that is subject to the tax imposed by this chapter and that is found to
be engaged in distributing, importing, or causing the importation of motor fuel for
consumption in this state without a license as required by section 5736.06 of the Revised Code shall be fined not more than one thousand dollars or imprisoned not more than one
hundred eighty days, or both. (D) The penalties provided in this section are in addition to any penalties imposed by
the tax commissioner under section 5736.05 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
Frequently Asked Questions About Ohio § 5736.99
What does Ohio Revised Code § 5736.99 cover?
Section 5736.99 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 § 5736.99?
A common citation format is "Ohio Revised Code § 5736.99" (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 § 5736.99 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.