The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation.
Updates may be slower during some times of the year, depending on the volume of enacted legislation.
...(A) Except as provided in division (B) of this section, whoever violates section 718.35 of the Revised Code, division (A) of section 718.13 of the Revised Code, or section 718.03 of the Revised Code by failing to remit municipal income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars or imprisonment ...
