Section 324.410 - Prohibited conduct; civil penalty.

OR Rev Stat § 324.410 (2019) (N/A)
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(a) Fail to pay any tax or to make, sign or verify any return or to supply any information required;

(b) Make, render, sign or verify any false or fraudulent return or statement; or

(c) Supply any false or fraudulent information.

(2) A person or an officer or employee of a corporation or a member or employee of a partnership who violates subsection (1) of this section is liable to a civil penalty of not more than $10,000, to be recovered by the Attorney General, in the name of the state, in any court of competent jurisdiction. The penalty provided in this subsection shall be in addition to all other penalties in this chapter. [1981 c.889 §19]