5749.15 Civil penalties.

Any person who fails to file a return or pay the tax as required who is assessed such taxes pursuant to section 5749.07 or 5749.10 of the Revised Code may be liable for a penalty of up to twenty-five per cent of the amount assessed. The tax commissioner may adopt rules relating to the imposition and remission of penalties imposed under this section.

Effective Date: 09-29-2000