{"data":{"id":"us-oh/ohio-rev.-code-5731.99","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5731.99","heading":"Penalty.","body":"Whoever violates this chapter, or any lawful rule promulgated by the tax commissioner under authority of this chapter, for the violation of which no other penalty is provided in this chapter, shall be fined not less than one hundred or more than five thousand dollars.","path":["Title 57 Taxation","Chapter 5731 Estate Tax"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5731.99","current_through":"1983-07-01 (House Bill 291 - 115th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"9289658703810af96a1146f0e6a7b6d47d6fa348105bbd7e3f7d839919d95008","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5731.90","next":"us-oh/ohio-rev.-code-5733.01"},"notice":"GroundRules: Original legal text. Not legal advice."}