Oregon Revised Statutes Revenue and Taxation § 311.990

(1) Violation of ORS 311.270 is a Class B violation.

(2) Violation of ORS 311.350 is a Class B misdemeanor.

(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. 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 commits a Class B misdemeanor.

(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 commits a Class C felony.

(7) A person who knowingly makes a false oath under ORS 311.666 to 311.701 commits perjury and shall be punished as provided by ORS 162.085.