Oregon § 673.735 Civil penalties

Oregon Statutes

§ 673.735 — Civil penalties

Oregon § 673.735

Vol.17

Title 52Occupations and Professions

Ch. 673Accountants; Other Tax Professionals

This text of Oregon § 673.735 (Civil 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. § 673.735 (2026).

Text

(1)Any person who violates any provision of ORS 673.605 to 673.740, any rule adopted thereunder or any order of the State Board of Tax Practitioners shall incur, in addition to any other penalty provided by law, a civil penalty in an amount of not more than $5,000 for each violation. The amount of penalty shall be determined by the board after taking into consideration the gravity of the violation, the previous record of the violator in complying, or in failing to comply, with the provisions of ORS 673.605 to 673.740 or the rules adopted thereunder, and other considerations as the board considers appropriate.

(2)Civil penalties under this section shall be imposed as provided in ORS 183.745.

(3)All penalties recovered under this section shall be paid into the General Fund to be credited

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(1) Any person who violates any provision of ORS 673.605 to 673.740, any rule adopted thereunder or any order of the State Board of Tax Practitioners shall incur, in addition to any other penalty provided by law, a civil penalty in an amount of not more than $5,000 for each violation. The amount of penalty shall be determined by the board after taking into consideration the gravity of the violation, the previous record of the violator in complying, or in failing to comply, with the provisions of ORS 673.605 to 673.740 or the rules adopted thereunder, and other considerations as the board considers appropriate.
(2) Civil penalties under this section shall be imposed as provided in ORS 183.745.
(3) All penalties recovered under this section shall be paid into the General Fund to be credited to the board for use in carrying out the provisions of this section.