5703.261 Payment with nonnegotiable or dishonored instrument - penalty. - Ohio Statutes

5703.261 Payment with nonnegotiable or dishonored instrument - penalty.

If a taxpayer or employer required by any tax administered by the department of taxation to pay taxes, penalties, or interest makes payment of the taxes, penalties, or interest with a nonnegotiable or dishonored instrument, a penalty of fifty dollars shall be added to the amount due. The penalty imposed by this section shall be assessed and collected in the same manner as the taxes, penalties, or interest. All or part of any penalty imposed under this section may be abated by the tax commissioner.

Effective Date: 10-05-1987