Oregon § 324.410 Prohibited conduct; civil penalty

Oregon Statutes

§ 324.410 — Prohibited conduct; civil penalty

Oregon § 324.410

Vol.8

Title 29Revenue and Taxation

Ch. 324Oil and Gas Tax

This text of Oregon § 324.410 (Prohibited conduct; civil penalty) 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. § 324.410 (2026).

Text

(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 thi

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(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.