Oregon Code § 324.410·Enacted ·Last updated March 01, 2026
Statute Text
Prohibited conduct; civil penalty.
(1) No person, or officer or employee of a corporation, or a member or employee
of a partnership, shall, with intent to evade any requirement of this chapter,
or any lawful requirement of the Department of Revenue pursuant to this
chapter:
(a) Fail to pay
any tax or to make, sign or verify any return or to supply any information
required;
(b) Make, render,
sign or verify any false or fraudulent return or statement; or
(c) Supply any
false or fraudulent information.
(2) A person or
an officer or employee of a corporation or a member or employee of a
partnership who violates subsection (1) of this section is liable to a civil
penalty of not more than $10,000, to be recovered by the Attorney General, in
the name of the state, in any court of competent jurisdiction. The penalty
provided in this subsection shall be in addition to all other penalties in this
chapter. [1981 c.889 §19]
MISCELLANEOUS