If any of the officers mentioned in ORS § 292.316 fails to pay over to the State Treasurer any and all moneys collected by virtue of office, the officer shall be deemed guilty of theft and shall be punished accordingly. [Amended by 1971 c.743 § 352; 1997 c.249 § 90; 2003 c.794 § 247; 2005 c.121 § 2]

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