(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.
Effective Date: 10-01-1996
Section: Previous 5735.04 5735.041 5735.042 5735.043 5735.044 5735.05 5735.051 5735.052 5735.053 5735.06 5735.061 5735.062 5735.063 5735.064 5735.07 NextLast modified: October 10, 2016