(a) No person shall abandon or fail to provide adequate support to:
(1) His or her spouse, as required by law;
(2) His or her legitimate or illegitimate child under eighteen, or mentally or physically handicapped child under twenty-one;
(3) His or her aged or infirm parent or adoptive parent, who from lack of ability and means is unable to provide adequately for his or her own support;
(4) Any person whom by law or by court order or decree, the offender is legally obligated to support.
(b) No person shall aid, abet, induce, cause, encourage or contribute to a child or a ward of the Juvenile Court becoming a dependent child, as defined in Ohio R.C. 2151.04, or a neglected child, as defined in Ohio R.C. 2151.03.
(c) It is an affirmative defense to a charge under subsection (a) hereof, of failure to provide adequate support, that the accused was unable to provide adequate support, but did provide such support as was within his or her ability and means.
(d) It is an affirmative defense to a charge under paragraph (a)(3) hereof that the parent abandoned the accused or failed to support the accused as required by law, while the accused was under age eighteen or was mentally or physically handicapped and under age twenty-one.
(e) Whoever violates subsection (a) hereof is guilty of nonsupport of dependents, a misdemeanor of the first degree, provided the offender has not previously been convicted of or pleaded guilty to a violation of paragraph (a)(2) hereof and provided there has not been a court finding that the offender has failed to provide support under paragraph (a)(2) hereof for a total accumulated period of twenty-six weeks out of 104 consecutive weeks, whether or not the twenty- six weeks were consecutive. Punishment shall be as provided in Section 698.02. If the offender is guilty of nonsupport of dependents by reason of failing to provide support to his or her child, as required by a child support order issued on or after April 15, 1985, pursuant to Ohio R.C. 2151.23, 3105.21, 3109.05, 3111.13, 3113.04, 3113.31 or 3115.22, the court, in addition to any other sentence imposed, shall assess all court costs arising out of the charge against the person and require the person to pay any reasonable attorney's fees of any adverse party other than the State, as determined by the Court, that arose in relation to the charge.
(f) Whoever violates subsection (b) hereof is guilty of contributing to the nonsupport of dependents, a misdemeanor of the first degree. A separate offense shall be deemed committed each day during or on which a violation occurs or continues. Punishment shall be as provided in Section 698.02.
(ORC 2919.21)