Oregon — State Statute

Oregon Revised Statutes Chapter 309 § 309.990 — Penalties

Oregon Revised Statutes Chapter 309 ·
Oregon Code § 309.990 · Enacted · Last updated March 01, 2026
Statute Text
Penalties. Any person who willfully and knowingly presents or furnishes to the Director of the Department of Revenue, or any member of the director’s staff, any statement required by the director, or representatives or agents of the director, under ORS 309.360 that is false or fraudulent is guilty of perjury. Upon conviction, the person shall be punished as provided by law for the crime of perjury. [Subsections (1) and (2) enacted as 1955 c.709 §15; 1969 c.520 §39; 1971 c.377 §11; 1981 c.804 §27; 2005 c.94 §60] _______________
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