Section 1739.99 - Penalty(A) Whoever violates division (B) of section 1739.02 of the Revised Code is guilty of a felony of the fourth degree.(B) Whoever violates division (D) of section 1739.02 of the Revised Code is guilty of a felony of the fourth degree.(C) Whoever violates section 1739.27 of the Revised Code is guilty of a misdemeanor of the first degree on a first offense and a felony of the fifth degree on each subsequent offense.(D) If a person is found guilty under this section, the court may award restitution in accordance with section 2929.18 of the Revised Code.Effective Date: 7/2/2004 .