(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. [2013 c.781 §14]
Note: See note under 319.883.
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