No person shall willfully make and subscribe any return, statement or other document that contains or is verified by a declaration under ORS § 305.810 that it is made under penalties for false swearing if the person does not believe the return, statement or other document is true and correct as to every material matter. [Formerly 306.420; 1997 c.84 § 3]

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Terms Used In Oregon Statutes 305.815

  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100