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Ohio Rev. Code § 323.99

Penalty.

Ohio · Chapter 323 | Collection of Taxes · Status: effective

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Ohio Rev. Code § 323.99, Penalty, Ohio, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1166076
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Whoever violates division (D), (E), or (F) of section 323.153 or division (B) of section 323.159 of the Revised Code is guilty of a misdemeanor of the fourth degree.