(1) Violation of ORS 311.270 is a Class B violation, and upon conviction, the court shall impose a fine of not less than $100.
(2) Violation of ORS 311.350 is punishable, upon conviction, by a fine not exceeding $500 or by imprisonment in the county jail not exceeding six months.
(3) Violation of ORS 311.425 (1) is a Class A violation.
(4) If a tax collector fails to comply with any of the provisions of law relating to the receiving and receipting of moneys and warrants collected by the tax collector for taxes, the tax collector commits a Class A violation, and upon conviction thereof, the court shall impose a fine of not less than $100. The court before whom the tax collector is tried shall declare the office of the tax collector vacant for the remainder of the term of the tax collector.
(5) If a tax collector willfully returns as unpaid any tax which has been paid to the tax collector, the tax collector shall be deemed guilty of a misdemeanor and, upon conviction thereof, be punished by a fine not exceeding $500, or by imprisonment not exceeding six months, or both.
(6) If a tax collector or sheriff neglects or refuses to pay over all moneys collected by the tax collector or sheriff for taxes to the county treasurer, or neglects or refuses to make a return of delinquent taxes of the county, or any other return or statement, as required by the laws relating to the collection of property taxes, the tax collector or sheriff shall be liable to be indicted therefor and, upon conviction, be punished by a fine of not less than $100 nor more than $1,000, or by imprisonment not less than six months nor more than six years, or by both.
(7) A person who knowingly makes a false oath under ORS 311.666 to 311.701 is guilty of perjury and shall be punished as provided by ORS 162.085. [Subsection (7) enacted as 1963 c.569 §23; 1971 c.743 §354; 1971 c.747 §19; 1979 c.689 §26; 1999 c.1051 §175]
_______________Section: Previous 311.815 311.820 311.821 311.825 311.827 311.830 311.835 311.840 311.845 311.850 311.855 311.860 311.865 311.870 311.990
Last modified: August 7, 2008