Oregon Statutes 323.480 – Civil and criminal penalties for violations of ORS 323.005 to 323.482; fine for preventing entry or examination; forfeiture; appeal
(1)(a) A civil penalty may be imposed by the Department of Revenue on any person who violates any provision of ORS § 323.005 to 323.482.
Attorney's Note
Under the Oregon Statutes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class C felony | up to 5 years | up to $125,000 |
| Class A misdemeanor | up to 364 days | up to $6,250 |
Terms Used In Oregon Statutes 323.480
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Conviction: A judgement of guilt against a criminal defendant.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(b) A civil penalty imposed under this subsection may not exceed $1,000 per violation.
(c) A penalty imposed under this section may be appealed to the magistrate division of the tax court. Appeal of a magistrate decision may be made as provided in ORS § 305.445 and 305.501.
(2) Any person who, in violation of ORS § 323.740 (4), prevents entry or examination by the department shall be fined a maximum of $500 per day for the first seven days and $1,000 per each additional day thereafter until the department is allowed access.
(3) Any person required to obtain a license as a distributor under ORS § 323.005 to 323.482 who knowingly engages in business as a distributor without a license or after a license has been suspended or revoked is guilty of a Class C felony.
(4) Any person required to make, render, sign or verify any report under ORS § 323.005 to 323.482 who makes any false report with the intent to defraud is guilty of a Class C felony.
(5)(a) Any transporter who knowingly violates the provisions of ORS § 323.225 is guilty of a Class C felony.
(b) This subsection does not apply to a transporter who transports or possesses or acquires for the purpose of transporting fewer than 60,000 cigarettes.
(6) Any person who knowingly violates any provisions of ORS § 323.005 to 323.482, except as otherwise provided in this section, is guilty of a Class A misdemeanor.
(7) Any person who files a fraudulent refund claim under ORS § 323.320 is guilty of a Class C felony.
(8) Any person who, with intent to defraud, makes, alters, forges or utters a false receipt or invoice recording a sale of cigarettes in this state is guilty of a Class C felony.
(9) In addition to any other sentence the court may impose upon a conviction under this section, the court may order the forfeiture of the instrumentalities used in violating ORS § 323.005 to 323.482 and the proceeds resulting from a violation of ORS § 323.005 to 323.482. [Formerly 323.990; 2003 c.804 § 28; 2009 c.797 § 5]