Failure to pay a tax under ORS 473.045 (5) is punishable, upon conviction, by a fine of not more than $500, or by imprisonment in the county jail for not more than 90 days, or both. [2003 c.797 §9]
Note: 473.992 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 473 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
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Section: Previous 473.100 473.110 473.120 473.130 473.140 473.150 473.160 473.170 473.180 473.190 473.200 473.210 473.220 473.990 473.992Last modified: August 7, 2008