(A) If any person sells or distributes any dyed diesel fuel without the notice required under division (A)(1) of section 5735.05 of the Revised Code, that person is subject to an additional penalty of one dollar per gallon or one hundred dollars, whichever is greater. The penalty may be assessed against the person under section 5735.12 or 5735.121 of the Revised Code.
(B) The tax commissioner may reduce or remit a penalty imposed under this section.
Cite as R.C. § 5735.052
History. Effective Date: 10-01-1996