(1) Each person required to pay or collect an assessment on a commodity under ORS 576.051 to 576.455 shall keep accurate records sufficient to enable a commodity commission to determine by inspection and audit the accuracy of assessments paid or due to the commission and of reports made or due to the commission.
(2) For purposes of determining the accuracy of assessments paid or due to a commission, the commission or a person authorized by the commission may:
(a) Make an inspection during normal business hours of the business premises of a person required to pay or collect an assessment; and
(b) Audit the records of a person required to pay or collect an assessment.
(3) For purposes of determining the accuracy of assessments paid or due to a commission, the commission may issue a subpoena for the production of any books, records or documents related to the payment or collection of an assessment to a person required to pay or collect the assessment.
(4) If an audit determines that a person is delinquent in the payment or collection of an assessment, the person shall pay the cost of the audit, not to exceed an amount equal to the delinquent assessment. [1959 c.596 §76; 2003 c.604 §41]
Section: Previous 576.317 576.320 576.325 576.327 576.335 576.345 576.350 576.351 576.355 576.365 576.370 576.372 576.375 576.380 576.385 NextLast modified: August 7, 2008