{"data":{"id":"us-oh/ohio-rev.-code-323.99","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 323.99","heading":"Penalty.","body":"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.","path":["Title 3 Counties","Chapter 323 Collection of Taxes"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-323.99","current_through":"2001-04-05 (House Bill 595 - 123rd General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:27Z","sha256":"c16e786d25e102aa071f4987380e09f3a581aca65bacccd17b8008b2270cb081","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-323.79","next":"us-oh/ohio-rev.-code-325.01"},"notice":"GroundRules: Original legal text. Not legal advice."}