(1) A processor may not sell, distribute or expose for sale a kratom product prior to registering with the Department of Revenue under ORS § 475.404.

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(2) A processor that violates subsection (1) of this section is subject to a civil penalty of not more than $500 for the first offense and not more than $1,000 for a second or subsequent offense.

(3) Except as otherwise provided by state tax law or the department by rule or order, a civil penalty imposed under this section may be appealed as a contested case proceeding under ORS Chapter 183. [2022 c.41 § 3]

See note under 475.392.