Oregon Statutes 324.410 – Prohibited conduct; civil penalty
(1) No person, or officer or employee of a corporation, or a member or employee of a partnership, shall, with intent to evade any requirement of this chapter, or any lawful requirement of the Department of Revenue pursuant to this chapter:
Terms Used In Oregon Statutes 324.410
- 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.
- Department: means the Department of Revenue. See Oregon Statutes 324.050
- 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.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Person: includes partnership, corporation, association, fiduciary, trustee and any combination of individuals. See Oregon Statutes 324.050
(a) Fail to pay any tax or to make, sign or verify any return or to supply any information required;
(b) Make, render, sign or verify any false or fraudulent return or statement; or
(c) Supply any false or fraudulent information.
(2) A person or an officer or employee of a corporation or a member or employee of a partnership who violates subsection (1) of this section is liable to a civil penalty of not more than $10,000, to be recovered by the Attorney General, in the name of the state, in any court of competent jurisdiction. The penalty provided in this subsection shall be in addition to all other penalties in this chapter. [1981 c.889 § 19]
MISCELLANEOUS