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Oregon Revised Statutes

Or. Rev. Stat. § 309.990 (2026)

Penalties

✓ current as of May 2026
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      309.990 Penalties. Any person who willfully and knowingly presents or furnishes to the Director of the Department of Revenue, or any member of the director’s staff, any statement required by the director, or representatives or agents of the director, under ORS 309.360 that is false or fraudulent is guilty of perjury. Upon conviction, the person shall be punished as provided by law for the crime of perjury. [Subsections (1) and (2) enacted as 1955 c.709 §15; 1969 c.520 §39; 1971 c.377 §11; 1981 c.804 §27; 2005 c.94 §60]

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Notes of Decisions
Cited in 1 case, 2014–2014 · leading case: Hummel v. Union Cnty. Assessor (Or. T.C. 2014).
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Hummel v. Union Cnty. Assessor (Or. T.C. 2014). “990; ORS 309.990; ORS 311.990. However, none of those statutes include the phrase “willful attempt to evade,” as appears in ORS 311.”
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