Oregon Revised Statutes Chapter 473 § 473.170 — Failure to pay tax or to maintain records

Failure to pay tax or to maintain records. (1) A manufacturer or a holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 may not: (a) Fail to pay the privilege tax prescribed in ORS 473.030 and 473.035 when it is due; or (b) Falsify the statement required by ORS 473.070. (2) A person may not: (a) Refuse to permit the Oregon Liquor and Cannabis Commission or any of its representatives to make an inspection of the books and records authorized by ORS 473.140 to 473.160; (b) Fail to keep books of account prescribed by the commission or required by this chapter; (c) Fail to preserve the books for three years for inspection of the commission; or (d) Alter, cancel or obliterate entries in the books of account for the purpose of falsifying any record required by this chapter to be made, maintained or preserved. [Amended by 1967 c.52 §3; 1997 c.348 §13; 2007 c.854 §9; 2021 c.180 §19; 2021 c.351 §178; 2023 c.391 §36]