Oregon Statutes 319.990 – Penalties
(1) Any person who violates any of the provisions of ORS § 319.010 to 319.430, or any person who makes any false statement in any statement required by ORS § 319.010 to 319.430 for the refund of any money or tax as provided in ORS § 319.010 to 319.430, or who collects or causes to be repaid to the person or any person any tax, without being entitled to it under the provisions of ORS § 319.010 to 319.430, commits a Class B misdemeanor.
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 |
| Class B misdemeanor | up to 6 months | up to $2,500 |
Terms Used In Oregon Statutes 319.990
- 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
(2) Violation of ORS § 319.180 (6) or 319.694 (4) is theft of public money and, upon conviction, is punishable as provided in ORS § 164.043 to 164.057.
(3) Violation of any provision of ORS § 319.240 (4) and (5) is a Class B misdemeanor.
(4) Violation of any provision of ORS § 319.510 to 319.880 is a Class A misdemeanor. [Amended by 1959 c.188 § 43; 1961 c.261 § 3; 1971 c.743 § 355; 1987 c.610 § 19; 1987 c.907 § 15; 1999 c.769 § 15; 2011 c.597 § 181]