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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.990 - Penalties.
Universal Citation:
OR Rev Stat § 307.990 (2025)
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If any person willfully delivers any statement containing a false statement of a material fact to the officer charged with assessment of property for tax purposes in the county of the person, whether it be an owner, shipper, the agent of the person, or a storehouse or warehouse operator of the agent of the person, the person commits a Class B misdemeanor. [1959 c.659 §5; 2011 c.83 §8; 2011 c.597 §180]
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