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Oregon Revised Statutes

Or. Rev. Stat. § 311.990 (2026)

Penalties

✓ current as of May 2026
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      311.990 Penalties. (1) Violation of ORS 311.270 is a Class B violation.

      (2) Violation of ORS 311.350 is a Class B misdemeanor.

      (3) Violation of ORS 311.425 (1) is a Class A violation.

      (4) If a tax collector fails to comply with any of the provisions of law relating to the receiving and receipting of moneys and warrants collected by the tax collector for taxes, the tax collector commits a Class A violation. The court before whom the tax collector is tried shall declare the office of the tax collector vacant for the remainder of the tax collector’s term.

      (5) If a tax collector willfully returns as unpaid any tax that has been paid to the tax collector, the tax collector commits a Class B misdemeanor.

      (6) If a tax collector or sheriff neglects or refuses to pay over to the county treasurer all moneys collected for taxes by the tax collector or sheriff, or neglects or refuses to make a return of delinquent taxes of the county, or any other return or statement, as required by the laws relating to the collection of property taxes, the tax collector or sheriff commits a Class C felony.

      (7) A person who knowingly makes a statement that is untrue with respect to a claim under ORS 311.666 to 311.701 commits the crime of false swearing and shall be punished as provided by ORS 162.075. [Subsection (7) enacted as 1963 c.569 §23; 1971 c.743 §354; 1971 c.747 §19; 1979 c.689 §26; 1999 c.1051 §175; 2011 c.597 §84; 2024 c.52 §17]

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Notes of Decisions
Cited in 2 cases, 1969–2014 · leading case: State v. Johnson, 462 P.2d 687 (Or. Ct. App. 1969).
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State v. Johnson, 462 P.2d 687 (Or. Ct. App. 1969). “, ORS 311.990(1) through (6) and 319.990(1) through (3).”
Hummel v. Union Cnty. Assessor (Or. T.C. 2014). “990; ORS 311.990. However, none of those statutes include the phrase “willful attempt to evade,” as appears in ORS 311.”
— Or. Rev. Stat. § 311.990(1) — 1 case
State v. Johnson, 462 P.2d 687 (Or. Ct. App. 1969). “, ORS 311.990(1) through (6) and 319.990(1) through (3).”
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