Section 305.990 – Criminal penalties.
(1) Any person who willfully presents or furnishes to the Department of Revenue any statement required under ORS 305.160, which statement is false or fraudulent, commits perjury and upon conviction shall be punished as provided by law therefor. (2) Any person who gives testimony before the Director of the Department of Revenue which is false […]
Section 305.992 – Civil penalty for failure to file return for three consecutive years.
(1) If any returns required to be filed under ORS 320.400 to 320.490, 475C.670 to 475C.734 or 803.203 or ORS chapter 118, 314, 316, 317, 318, 321 or 323 or under a local tax administered by the Department of Revenue under ORS 305.620 are not filed for three consecutive years by the due date (including […]
Section 305.994 – Civil penalties imposed on financial institution.
(1) In addition to any other liability or penalty provided by law, the Department of Revenue may impose a civil penalty: (a) Of up to $1,000 on a financial institution for failure to participate in the data match system, or for noncompliance with rules adopted by the department to administer the data match system, if: […]