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Oregon Revised Statutes Revenue and Taxation § 319.940

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

(1) A person may not intentionally make a false statement in a report or refund application or when supplying other information required under ORS 319.920 or 319.930.

(2) A person may not intentionally apply for, receive or attempt to receive a refund under ORS 319.925 or 319.930 to which the person is not entitled.

(3) A person may not intentionally aid or assist another person to violate any provision of ORS 319.920, 319.925 or 319.930.

(4) A person who violates any provision of this section commits a Class A violation.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 319.940 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-319-940/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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