(2) A processor that violates subsection (1) of this section is subject to a civil penalty of not more than $500 for the first offense and not more than $1,000 for a second or subsequent offense.
(3) Except as otherwise provided by state tax law or the department by rule or order, a civil penalty imposed under this section may be appealed as a contested case proceeding under ORS chapter 183. [2022 c.41 §3]
Note: See note under 475.392.