OAR 150-323-0430: Civil Penalties for Failure to Pay Other Tobacco Products Tax

(1) The Department of Revenue may assess a civil penalty against any person who is required to comply with ORS 323.500 to 323.645 and who fails to pay the other tobacco products tax. (2) For purposes of ORS 323.630 and this rule, each tobacco product distributed in violation of ORS 323.500 to 323.645 constitutes a separate violation and is subject to penalty as follows: (a) Incident — Penalty not to exceed — Minimum Penalty First — Warning notice Second — $10 per item — $1,000 Third — $50 per item — $1,000 Fourth — $100 per item — $1,000 Fifth and subsequent — $1,000 per item — $1,000 (b) Distributors will be assessed a minimum penalty of $1,000 for the second and any subsequent incidents. (3) The department may consider the following factors when determining the civil penalty under this rule: (a) Number of previous violations of ORS Chapter 323 provisions; (b) Frequency of violations and time since the last violation; and (c) Any other information the department considers relevant to its determination.