ORS 314.991: Penalties.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(1) A person or an officer or employee of a corporation or a member or employee of a partnership who violates ORS 314.075 is liable to a penalty of not more than $1,000, to be recovered by the Attorney General, in the name of the state, by action in any court of competent jurisdiction, and is also guilty of a Class C felony. The penalties provided in this subsection shall be additional to all other penalties in this chapter. (2) Violation of ORS 314.835 is a Class C felony. If the offender is an officer or employee of the state the offender shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years thereafter. [1957 c.632 §39 (enacted in lieu of 316.990 and 317.990); 1971 c.682 §3; 1973 c.402 §26; 1981 c.724 §1] _______________
This rule cites
- ORS 314.075 — resolved
- ORS 314.835 — resolved
Cited by
- ORS 180.320: Cooperation with division in enforcement; confidentiality of information furnished to division.
- ORS 297.060: Confidentiality of tax records; penalty for disclosure.
- ORS 305.215: Conflicting claims for personal income tax items; notice procedure; appeal; evidence as public record.
- ORS 305.330: Tax liability of reorganized business entity.
- ORS 307.883: Taxes held in trust; warrant for delinquent taxes; enforcement procedures.
- ORS 314.840: Disclosure of information; persons to whom information may be furnished.
- ORS 316.207: Liability for tax; warrant for collection; conference; appeal.
- ORS 316.567: Joint declaration of spouses in a marriage; liability; effect on nonjoint returns; rules.
- ORS 320.325: Amounts held in trust; enforcement; joint and several liability.
- ORS 320.332: Disclosure of confidential information by Department of Revenue and local governments; rules.
- ORS 403.225: Amounts collected held in trust; enforcement.
- ORS 412.094: Public officials to cooperate in locating and furnishing information concerning parents of children receiving or applying to receive public assistance and in prosecuting nonsupport cases; use of information restricted.
- ORS 465.112: Amounts held in trust; enforcement.
- ORS 673.415: Furnishing of signature block of income tax return or report by Department of Revenue; use of information; unlawful disclosure.
- ORS 673.710: Names of tax preparers and other information furnished by Department of Revenue; use of information.
- OAR 150-305-0010: Requirement for Social Security Numbers
- OAR 150-314-0530: Divulging Particulars of Returns and Reports Prohibited
- OAR 150-316-0380: Withholding Penalties
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors314.html