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Oregon Revised Statutes Revenue and Taxation § 309.990

Current as of January 01, 2023 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 309.990 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-309-990/

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