Oregon Revised Statutes

Or. Rev. Stat. § 314.991 (2026)

Penalties

✓ current as of May 2026

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314.991 Penalties. (1) A person or an officer or employee of a corporation or a member or employee of a partnership who violates ORS 314.075 is liable to a penalty of not more than $1,000, to be recovered by the Attorney General, in the name of the state, by action in any court of competent jurisdiction, and is also guilty of a Class C felony. The penalties provided in this subsection shall be additional to all other penalties in this chapter.

(2) Violation of ORS 314.835 is a Class C felony. 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. [1957 c.632 §39 (enacted in lieu of 316.990 and 317.990); 1971 c.682 §3; 1973 c.402 §26; 1981 c.724 §1]

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Notes of Decisions

Cited in 9 cases, 1980–2020 · leading case: Guard Publ'g Co. v. Lane Cnty. Sch. Dist. No. 4J, 791 P.2d 854 (Or. 1990).

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Guard Publ'g Co. v. Lane Cnty. Sch. Dist. No. 4J, 791 P.2d 854 (Or. 1990). · cites it 2× “835 (prohibiting disclosure of tax information) and ORS 314.991(2) (making violation of ORS 314.”

In Re Complaint as to the Conduct of Lawrence, 31 P.3d 1078 (Or. 2001). “26 USC § 7203 ; ORS 314.991. The accused contends that the Bar failed to prove by clear and convincing evidence that his failure to file his tax returns timely was “willful” under 26 USC § 7203 or that he acted with the “intent to evade” the requirements of the law under ORS 314.”

Dep't of Revenue v. McCann, 651 P.2d 717 (Or. 1982). · cites it 2× “075 provides that “[n]o person * * * shall, with intent to evade any requirement of any law imposing taxes upon or measured by net income or any lawful requirement of the department thereunder: (1) Fail to pay any tax or to make * * * any return or to supply any information…”

Oregonian Publ'g Co. v. Portland Sch. Dist. No. 1J, 952 P.2d 66 (Or. Ct. App. 1998). “835 (prohibiting disclosure of tax information) and ORS 314.991(2) (making violation of ORS 314.”

Union Pac. R.R. v. Dep't of Revenue, 10 Or. Tax 235 (Or. T.C. 1986). “835, 5 violation of which is made a felony crime by ORS 314.991(2). Although the policy may not be as strong in the property tax area, nevertheless, the clear intent is to limit the use of the information to that necessary for the government to raise revenue.”

Dep't of Revenue v. Hoyt, 8 Or. Tax 367 (Or. T.C. 1980). “) ORS 314.991 states that a person who, with intent to evade tax, fails to make, sign or verify any return or to supply any information required shall be subject to a penalty of not more than $1,000 and is also guilty of a misdemeanor and shall, upon conviction, be subject to a…”

In Re Complaint as to the Conduct of Collins, 775 P.2d 312 (Or. 1989). “835 (prohibiting disclosure of tax information) and ORS 314.991(2) (making violation a felony); ORS 418.”

Hillenga v. Dept. of Rev., 25 Or. Tax 191 (Or. T.C. 2020). “, ORS 314.991(1) (penalty up to $1,000 for tax evasion, to be “recovered by the Attorney General” in criminal action).”

Barron v. Dep't of Revenue, 11 Or. Tax 305 (Or. T.C. 1989). “ORS 314.991(2). In addition to the limitations on confidential *308 information, the statutes recognize that the actions of a representative will be binding on the taxpayer.”

— Or. Rev. Stat. § 314.991(1) — 2 cases

Dep't of Revenue v. McCann, 651 P.2d 717 (Or. 1982). “075 provides that “[n]o person * * * shall, with intent to evade any requirement of any law imposing taxes upon or measured by net income or any lawful requirement of the department thereunder: (1) Fail to pay any tax or to make * * * any return or to supply any information…”

Hillenga v. Dept. of Rev., 25 Or. Tax 191 (Or. T.C. 2020). “, ORS 314.991(1) (penalty up to $1,000 for tax evasion, to be “recovered by the Attorney General” in criminal action).”

— Or. Rev. Stat. § 314.991(2) — 5 cases

Guard Publ'g Co. v. Lane Cnty. Sch. Dist. No. 4J, 791 P.2d 854 (Or. 1990). “835 (prohibiting disclosure of tax information) and ORS 314.991(2) (making violation of ORS 314.”

Oregonian Publ'g Co. v. Portland Sch. Dist. No. 1J, 952 P.2d 66 (Or. Ct. App. 1998). “835 (prohibiting disclosure of tax information) and ORS 314.991(2) (making violation of ORS 314.”

Union Pac. R.R. v. Dep't of Revenue, 10 Or. Tax 235 (Or. T.C. 1986). “835, 5 violation of which is made a felony crime by ORS 314.991(2). Although the policy may not be as strong in the property tax area, nevertheless, the clear intent is to limit the use of the information to that necessary for the government to raise revenue.”

In Re Complaint as to the Conduct of Collins, 775 P.2d 312 (Or. 1989). “835 (prohibiting disclosure of tax information) and ORS 314.991(2) (making violation a felony); ORS 418.”

Barron v. Dep't of Revenue, 11 Or. Tax 305 (Or. T.C. 1989). “ORS 314.991(2). In addition to the limitations on confidential *308 information, the statutes recognize that the actions of a representative will be binding on the taxpayer.”

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