Oregon Statutes 308.990 – Penalties
(1) Violation of ORS § 308.320 (3) or of ORS § 308.330 is a Class A misdemeanor. The judgment of conviction of any assessor for such a violation shall of itself work a forfeiture of the office of the assessor.
Attorney's Note
Under the Oregon Statutes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class A misdemeanor | up to 364 days | up to $6,250 |
Terms Used In Oregon Statutes 308.990
- Conviction: A judgement of guilt against a criminal defendant.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(2) Any taxpayer or managing officer thereof who fails to furnish, after written demand so to do by the assessor or the county property value appeals board having jurisdiction or the Department of Revenue, any information or, upon like demand, fails to produce any books, records, papers or documents required by ORS § 308.285 or 308.335 to be furnished by the taxpayer or managing officer to the county assessor, the county property value appeals board or the Department of Revenue, commits a Class A misdemeanor.
(3) Any person, firm, association or corporation, or agent or managing officer thereof, who presents or furnishes to the Director of the Department of Revenue any statement, required by ORS § 308.335 or required by the director under the authority of ORS § 308.335, that is willfully false or fraudulent, commits a Class A violation.
(4) Any person who willfully presents or furnishes to the director any statement required by ORS § 308.505 to 308.674 that is false or fraudulent commits perjury and, upon conviction, shall be punished as otherwise provided by law for such crime.
(5) Subject to ORS § 153.022, any willful violation of ORS § 308.413 or of any rules adopted under ORS § 308.413 is a Class A misdemeanor. [Subsections (3) and (4) of 1959 Replacement Part enacted as 1955 c.488 § 2; subsections (3) and (4) of 1959 Replacement Part renumbered as part of 321.991; subsection (7) enacted as 1969 c.605 § 58; 1971 c.529 § 33; 1977 c.884 § 11; subsection (5) enacted as 1981 c.139 § 4; 1997 c.154 § 44; 1997 c.541 § 88; 1999 c.21 § 22; 1999 c.1051 § 174; 2011 c.597 § 83; 2023 c.29 § 18]
The amendments to 308.990 by section 18, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.
(1) Violation of ORS § 308.320 (3) or of ORS § 308.330 is a Class A misdemeanor. The judgment of conviction of any assessor for such a violation shall of itself work a forfeiture of the office of the assessor.
(2) Any taxpayer or managing officer thereof who fails to furnish, after written demand so to do by the assessor or the county board of property tax appeals having jurisdiction or the Department of Revenue, any information or, upon like demand, fails to produce any books, records, papers or documents required by ORS § 308.285 or 308.335 to be furnished by the taxpayer or managing officer to the county assessor, the county board of property tax appeals or the Department of Revenue, commits a Class A misdemeanor.
(3) Any person, firm, association or corporation, or agent or managing officer thereof, who presents or furnishes to the Director of the Department of Revenue any statement, required by ORS § 308.335 or required by the director under the authority of ORS § 308.335, that is willfully false or fraudulent, commits a Class A violation.
(4) Any person who willfully presents or furnishes to the director any statement required by ORS § 308.505 to 308.674 that is false or fraudulent commits perjury and, upon conviction, shall be punished as otherwise provided by law for such crime.
(5) Subject to ORS § 153.022, any willful violation of ORS § 308.413 or of any rules adopted under ORS § 308.413 is a Class A misdemeanor.