Oregon Revised Statutes

Or. Rev. Stat. § 305.990 (2026)

Criminal penalties

✓ current as of May 2026

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305.990 Criminal penalties. (1) Any person who willfully presents or furnishes to the Department of Revenue any statement required under ORS 305.160, which statement is false or fraudulent, commits perjury and upon conviction shall be punished as provided by law therefor.

(2) Any person who gives testimony before the Director of the Department of Revenue which is false or fraudulent, commits perjury and upon conviction shall be punished as provided by law therefor.

(3) Any public officer who neglects or refuses to perform any of the duties imposed on the public officer by law as to the assessment, levying or collection of taxes commits a Class A misdemeanor.

(4) Violation of ORS 305.815 is a Class A misdemeanor.

(5) Violation of ORS 305.260 is a Class A misdemeanor. If the offender is an officer or employee of the state the offender shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years thereafter. [Formerly 306.990; 1973 c.402 §6; subsection (5) enacted as 1973 c.402 §25(2); subsection (6) enacted as 1977 c.790 §5; 1985 c.105 §2; 2011 c.597 §179]

Notes of Decisions

Cited in 3 cases, 1974–2020 · leading case: Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020).

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Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020). “”), with former State Tax Commission Regulation 4.405(5) (1959) (“The pen- alties imposed pursuant to ORS 314.”

Hummel v. Union Cnty. Assessor (Or. T.C. 2014). “, ORS 305.990; ORS 308.990; ORS 309.990; ORS 311.”

Carter & Son, Inc. v. Dep't of Revenue, 5 Or. Tax 379 (Or. T.C. 1974). ““Oregon distributors claiming exemption from the tax on cigarettes on the ground that shipments or deliveries were made in interstate commerce shall certify under penalties for false swearing as contained in ORS 305.990 (5): (a) The name and address of the persons receiving such…”

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