§ 305.990 Criminal penalties
§ 305.992 Civil penalty for failure to file return for three consecutive years
§ 305.994 Civil penalties imposed on financial institution
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Terms Used In Oregon Statutes > Chapter 305 > Penalties

  • Conviction: A judgement of guilt against a criminal defendant.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • State Treasury: includes those financial assets the lawful custody of which are vested in the State Treasurer and the office of the State Treasurer relating to the custody of those financial assets. See Oregon Statutes 174.100