Oregon § 309.990 Penalties

Oregon Statutes

§ 309.990 — Penalties

Oregon § 309.990

Vol.8

Title 29Revenue and Taxation

Ch. 309Property Value Appeals Board; Ratio Studies

This text of Oregon § 309.990 (Penalties) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 309.990 (2026).

Text

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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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]