(1) If any person required to be licensed under ORS § 319.550 uses fuel in a motor vehicle in this state at a time when the person does not hold a valid user’s license or does not display a valid authorization or user’s emblem issued by the Department of Transportation, a penalty of 25 percent of the tax applicable to the fuel so used shall be imposed. The penalty so imposed shall be in addition to any other penalty imposed under the provisions of ORS § 319.510 to 319.990.

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Terms Used In Oregon Statutes 319.611

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

(2) The department may waive any penalty provided by subsection (1) of this section that is imposed after January 1, 1998, if the department determines that there was reasonable cause for the failure to hold a valid user’s license or display a valid authorization or user’s emblem issued by the department and finds that there was no intent to avoid payment. [1959 c.188 § 8; 1977 c.429 § 4; 1997 c.275 § 2; 1999 c.769 § 13]

 

[Amended by 1955 c.476 § 1; repealed by 1959 c.188 § 44]

 

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