(A) Except as provided by R.C. §§ 4503.103, 4503.173, 4503.41, 4503.43 and 4503.46, no person who is the owner or chauffeur of a motor vehicle operated or driven upon the public roads or highways shall fail to file annually the application for registration or to pay the tax therefor.
(B) Except as provided by R.C. §§ 4503.12 and 4503.16, the taxes payable on all applications made under R.C. §§ 4503.10 and 4503.102 shall be the sum of the tax due under division (B)(1)(a) or (B)(1)(b) below plus the tax due under division (B)(2)(a) or (B)(2)(b) below:
(1) (a) If the application is made before the second month of the current registration period to which the motor vehicle is assigned as provided in R.C. § 4503.101, the tax due is the full amount of the tax provided in R.C. § 4503.04;
(b) If the application is made during or after the second month of the current registration period to which the motor vehicle is assigned as provided in R.C. § 4503.101, and prior to the beginning of the next such registration period, the amount of the tax provided in R.C. § 4503.04 shall be reduced by one-twelfth of the amount of such tax, rounded upward to the nearest cent, multiplied by the number of full months that have elapsed in the current registration period. The resulting amount shall be rounded upward to the next highest dollar and shall be the amount of tax due.
(2) (a) If the application is made before the sixth month of the current registration period to which the motor vehicle is assigned as provided in R.C. § 4503.101, the amount of tax due is the full amount of local motor vehicle license taxes levied under R.C. Chapter 4504;
(b) If the application is made during or after the sixth month of the current registration period to which the motor vehicle is assigned as provided in R.C. § 4503.101 and prior to the beginning of the next such registration period, the amount of tax due is one-half of the amount of local motor vehicle license taxes levied under R.C. Chapter 4504.
(C) The taxes payable on all applications made under R.C. § 4503.103(A)(3) shall be the sum of the tax due under division (B)(1)(a) or (B)(1)(b) above plus the tax due under division (B)(2)(a) or (B)(2)(b) above for the first year plus the full amount of the tax provided in R.C. § 4503.04 and the full amount of local motor vehicle license taxes levied under R.C. Chapter 4504 for each succeeding year.
(D) Whoever violates this section is guilty of a minor misdemeanor.
(R.C. § 4503.11) (Prior Code, § 7.03.32)