Ohio Revised Code

Ohio Rev. Code § 4141.99 (2026)

Penalty

✓ current as of May 2026

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(A) Whoever violates section 4141.07 of the Revised Code is guilty of a misdemeanor of the first degree.

(B) Whoever violates section 4141.22 of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars, or imprisoned not more than one year, or both.

(D) Whoever violates section 4141.40 of the Revised Code shall be fined not more than five hundred dollars for a first offense; for each subsequence offense such person shall be fined not less than twenty-five nor more than one thousand dollars.

(E) Whoever violates section 4141.046 of the Revised Code is guilty of a misdemeanor of the third degree for a first offense; for each subsequent offense the person is guilty of a misdemeanor of the first degree.

(F) Whoever knowingly transfers employees of a trade or business or advises another person to transfer employees in violation of division (A) of section 4141.48 of the Revised Code is guilty of unemployment tax evasion. In addition to the penalties imposed in division (C) of section 4141.48 of the Revised Code, if the tax avoided by the trade or business is less than ten thousand dollars, the violation is a misdemeanor of the first degree under section 2929.24 of the Revised Code. If the tax avoided is ten thousand dollars or more, the violation is a felony under section 2929.14 of the Revised Code, with increased criminal penalties as follows:

(1) If the tax avoided by the business is ten thousand dollars or more but less than fifty thousand dollars, the violation is a felony of the fifth degree.

(2) If the tax avoided is fifty thousand dollars or more but less than one hundred thousand dollars, the violation is a felony of the fourth degree.

(3) If the tax avoided is one hundred thousand dollars or more, the violation is a felony of the third degree.

(G) For purposes of division (F) of this section, "knowingly," "person," "trade or business," and "violates or attempts to violate" have the same meanings as in section 4141.48 of the Revised Code.

Notes of Decisions

Cited in 2 cases (1 in the last 5 years), 2020–2021 · leading case: House v. Iacovelli (Slip Opinion), 2020 Ohio 435 (Ohio 2020).

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House v. Iacovelli (Slip Opinion), 2020 Ohio 435 (Ohio 2020). · cites it 4× “Further, R.C. 4141.27 sets forth a detailed process by which the director, through the attorney general, may institute a civil action against an employer who has failed to comply with the sections of R.”

Moore v. Integra LifeSciences Corp. (S.D. Ohio 2021). · cites it 2× “27), and fines and criminal penalties (Ohio Rev. Code § 4141.99). The House court noted that these statutory remedies, which do not include a personal remedy for a dismissed employee, “adequately discourage the employer’s wrongful conduct and are sufficient to protect society’s…”

— Ohio Rev. Code § 4141.99(C) — 1 case

House v. Iacovelli (Slip Opinion), 2020 Ohio 435 (Ohio 2020). “Further, R.C. 4141.27 sets forth a detailed process by which the director, through the attorney general, may institute a civil action against an employer who has failed to comply with the sections of R.”

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