(A) In all contempt proceedings, the court shall conduct a hearing. At the hearing, the court shall investigate the charge and hear any answer or testimony that the accused makes or offers and shall determine whether the accused is guilty of the contempt charge. If the accused is found guilty, the court may impose any of the following penalties:
(1) For a first offense, a fine of not more than $250, a definite term of imprisonment of not more than 30 days in jail, or both;
(2) For a second offense, a fine of not more than $500, a definite term of imprisonment of not more than 60 days in jail, or both; and
(3) For a third or subsequent offense, a fine of not more than $1,000, a definite term of imprisonment of not more than 90 days in jail, or both.
(B) In all contempt proceedings initiated pursuant to § 33.23 against an employer, the Bureau of Workers’ Compensation, an employer that is paying workers’ compensation benefits, a board, board of trustees, or other governing entity of a retirement system, person paying or distributing income to an obligor under a support order, or financial institution that is ordered to withhold or deduct an amount of money from the income or other assets of a person required to pay support and that fails to withhold or deduct the amount of money as ordered by the support order, the court may also require the employer, the Bureau of Workers’ Compensation, an employer that is paying workers’ compensation benefits, a board, board of trustees, or other governing entity of a retirement system, person paying or distributing income to an obligor under a support order, or financial institution to pay the accumulated support arrearages.
(R.C. § 2705.05)