{"data":{"id":"us-oh/ohio-rev.-code-5749.99","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5749.99","heading":"Penalty.","body":"Whoever violates section 5749.16 of the Revised Code is guilty of a felony of the fifth degree.","path":["Title 57 Taxation","Chapter 5749 Severance Tax"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5749.99","current_through":"1996-07-01 (Senate Bill 2 - 121st General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:42Z","sha256":"c17d3ca871d9961f04010a0c1a7ee03c084f79d3178a460d8cd212f02a25c238","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5749.17","next":"us-oh/ohio-rev.-code-5751.01"},"notice":"GroundRules: Original legal text. Not legal advice."}