Oregon Revised Statutes

Or. Rev. Stat. § 165.100 (2026)

Issuing a false financial statement

✓ current as of May 2026
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      165.100 Issuing a false financial statement. (1) A person commits the crime of issuing a false financial statement if, with intent to defraud, the person:

      (a) Knowingly makes or utters a written statement which purports to describe the financial condition or ability to pay of the person or some other person and which is inaccurate in some material respect; or

      (b) Represents in writing that a written statement purporting to describe a person’s financial condition or ability to pay as of a prior date is accurate with respect to that person’s current financial condition or ability to pay, knowing the statement to be materially inaccurate in that respect.

      (2) Issuing a false financial statement is a Class A misdemeanor. [1971 c.743 §167]

Notes of Decisions
Cited in 3 cases, 1983–1998 · leading case: State v. Pierce, 962 P.2d 35 (Or. Ct. App. 1998).
State v. Pierce, 962 P.2d 35 (Or. Ct. App. 1998). · cites it 5× “085, and issuing a false statement, ORS 165.100. On appeal, defendant’s principal contentions are that the state presented insufficient evidence that he obtained anything of value to support convictions for theft by deception and that filing documents containing false…”
In Re Complaint as to the Conduct of Griffith, 748 P.2d 86 (Or. 1987). · cites it 3× “” because of the following conduct: At all material times ORS 165.100 and 18 USC § 1014 prohibited a person from knowingly making or issuing a false financial statement for the purpose of influencing the action of a bank upon a loan application renewal.”
State v. Wiemals, 660 P.2d 702 (Or. Ct. App. 1983). · cites it 6× “Defendant appeals from his conviction for issuing a false financial statement in violation of ORS 165.100. We affirm. Defendant, the primary shareholder and president of James Wiemals Auto Sales & Wholesale, Inc.”
— Or. Rev. Stat. § 165.100(1) — 1 case
State v. Wiemals, 660 P.2d 702 (Or. Ct. App. 1983). “Defendant appeals from his conviction for issuing a false financial statement in violation of ORS 165.100. We affirm. Defendant, the primary shareholder and president of James Wiemals Auto Sales & Wholesale, Inc.”
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