Any person who willfully and knowingly presents or furnishes to the Director of the Department of Revenue, or any member of the director’s staff, any statement required by the director, or representatives or agents of the director, under ORS 309.360 that is false or fraudulent is guilty of perjury. Upon conviction, the person shall be punished as provided by law for the crime of perjury. [Subsections (1) and (2) enacted as 1955 c.709 §15; 1969 c.520 §39; 1971 c.377 §11; 1981 c.804 §27; 2005 c.94 §60]
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Section: Previous 309.330 309.340 309.350 309.360 309.370 309.380 309.390 309.400 309.410 309.510 309.520 309.530 309.540 309.550 309.990Last modified: August 7, 2008