Ohio § 5747.072

§ 5747.072.

(A) Any employer required by section 5747.07 of the Revised Code to remit undeposited taxes electronically shall do so by using the Ohio business

gateway, as defined in section 718.01 of the Revised Code , or another means of electronic payment on or before the dates specified under that

section.  The tax commissioner shall notify each such employer of the employer's obligation

to remit undeposited taxes electronically.  Failure by the commissioner to notify an employer subject to this section to remit

taxes electronically does not relieve the employer of its obligation to remit taxes

in that manner. The payment of taxes electronically does not affect an employer's obligation to file

the annual return as required under divisions (E) and (F) of section 5747.07 of the Revised Code . An employer required by this section to remit taxes electronically may apply to the

commissioner to be excused from that requirement.  The commissioner may excuse the employer from electronic remittance for good cause

shown for the period of time requested by the employer or a portion of that period.  The commissioner shall notify the employer of the commissioner's decision as soon

as is practicable. (B) If an employer required by this section to remit undeposited taxes electronically

remits those taxes by some other means, and the tax commissioner determines that such

failure was not due to reasonable cause or was due to willful neglect, the commissioner

may collect an additional charge by assessment in the manner prescribed by section 5747.13 of the Revised Code .  The additional charge shall equal five per cent of the amount of the undeposited

taxes, but shall not exceed five thousand dollars.  Any additional charge assessed under this section is in addition to any other penalty

or charge imposed by this chapter, and shall be considered as revenue arising from

the taxes imposed by this chapter.  The commissioner may remit all or a portion of such a charge and may adopt rules

governing such remission. No additional charge shall be assessed under this division against an employer that

has been notified of its obligation to remit taxes electronically under this section

and that remits its first two tax payments after such notification by some other means.  The additional charge may be assessed upon the remittance of any subsequent tax

payment that the employer remits by some means other than electronically.