Chapter 305 — Chapter 305

ORS 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

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ORS 305.992 Civil penalty for failure to file return for three consecutive years. (1) If any returns required to be filed for state taxes under the tax laws of this state or required to be filed 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 extensions) of the return required for the third consecutive year, there shall be a penalty for each year of 100 percent of the tax liability determined after credits and prepayments for each such year. For purposes of this section, the tax laws of this state do not include ad valorem property taxes collected by counties

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ORS 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

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