Oregon Statutes - Chapter 307 - Property Subject to Taxation; Exemptions - Section 307.990 - Penalties.

If any person shall willfully deliver any statement to the officer charged with assessment of property for tax purposes in the county of the person containing a false statement of a material fact, whether it be an owner, shipper, the agent of the person, or a storageman or warehouseman of the agent of the person, the person shall be guilty of a misdemeanor, and upon conviction shall be punished by a fine of not more than $500 or by imprisonment in the county jail for not more than six months. [1959 c.659 §5]

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Last modified: August 7, 2008