Oregon Statutes 473.170 – Failure to pay tax or to maintain records
(1) A manufacturer or a holder of a direct to retailer permit issued under ORS § 471.274 or a direct shipper permit issued under ORS § 471.282 may not:
Terms Used In Oregon Statutes 473.170
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(a) Fail to pay the privilege tax prescribed in ORS § 473.030 and 473.035 when it is due; or
(b) Falsify the statement required by ORS § 473.070.
(2) A person may not:
(a) Refuse to permit the Oregon Liquor and Cannabis Commission or any of its representatives to make an inspection of the books and records authorized by ORS § 473.140 to 473.160;
(b) Fail to keep books of account prescribed by the commission or required by this chapter;
(c) Fail to preserve the books for three years for inspection of the commission; or
(d) Alter, cancel or obliterate entries in the books of account for the purpose of falsifying any record required by this chapter to be made, maintained or preserved. [Amended by 1967 c.52 § 3; 1997 c.348 § 13; 2007 c.854 § 9; 2021 c.180 § 19; 2021 c.351 § 178; 2023 c.391 § 36]