ORS 98.991: Penalties relating to unclaimed property.

(1) Any person who willfully fails to render any report or perform other duties required under this Act is guilty of a misdemeanor. (2) Any person who willfully refuses to pay or deliver unclaimed property to the State Treasurer as required under this Act is guilty of a misdemeanor. [1957 c.670 §36; 1993 c.694 §22; 2019 c.678 §29]