2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 319
319.990 Penalties.
(1) Any person who violates any of the provisions of ORS 319.010 to 319.430, or any person who makes any false statement in any statement required by ORS 319.010 to 319.430 for the refund of any money or tax as provided in ORS 319.010 to 319.430, or who collects or causes to be repaid to the person or any person any tax, without being entitled to it under the provisions of ORS 319.010 to 319.430, commits a Class B misdemeanor.
(2) Violation of ORS 319.180 (6) or 319.694 (4) is theft of public money and, upon conviction, is punishable as provided in ORS 164.043 to 164.057.
(3) Violation of any provision of ORS 319.240 (4) and (5) is a Class B misdemeanor.
(4) Violation of any provision of ORS 319.510 to 319.880 is a Class A misdemeanor. [Amended by 1959 c.188 43; 1961 c.261 3; 1971 c.743 355; 1987 c.610 19; 1987 c.907 15; 1999 c.769 15; 2011 c.597 181]
_______________
Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
