673.735 Civil
penalties. (1) Any
person who violates any provision of ORS 673.605 to 673.740, any rule adopted
thereunder or any order of the State Board of Tax Practitioners shall incur, in
addition to any other penalty provided by law, a civil penalty in an amount of
not more than $5,000 for each violation. The amount of penalty shall be
determined by the board after taking into consideration the gravity of the
violation, the previous record of the violator in complying, or in failing to
comply, with the provisions of ORS 673.605 to 673.740 or the rules adopted
thereunder, and other considerations as the board considers appropriate.
(2) Civil
penalties under this section shall be imposed as provided in ORS 183.745.
(3) All penalties
recovered under this section shall be paid into the General Fund to be credited
to the board for use in carrying out the provisions of this section. [1973
c.387 §24; 1983 c.110 §9; 1983 c.696 §26; 1991 c.734 §70; 2001 c.136 §4]
Notes of Decisions
Gildroy v. Bd. of Tax Serv. Examiners, 56 P.3d 441 (Or. Ct. App. 2002).
· cites it 2× “Although licensee does not dispute that the penalties imposed were within the range of penalties authorized by the statute, she argues that the board essentially failed to exercise its discretion in determining the appropriate penalties because there is no indication that the…”
Eppler v. Bd. of Tax Serv. Examiners, 75 P.3d 900 (Or. Ct. App. 2003).
· cites it 2× “Finally, ORS 673.735(2) directs the board to hold a contested case proceeding to determine whether to assess a civil penalty.”
— Or. Rev. Stat. § 673.735(1) — 1 case
Gildroy v. Bd. of Tax Serv. Examiners, 56 P.3d 441 (Or. Ct. App. 2002).
“Although licensee does not dispute that the penalties imposed were within the range of penalties authorized by the statute, she argues that the board essentially failed to exercise its discretion in determining the appropriate penalties because there is no indication that the…”
— Or. Rev. Stat. § 673.735(2) — 1 case
Eppler v. Bd. of Tax Serv. Examiners, 75 P.3d 900 (Or. Ct. App. 2003).
“Finally, ORS 673.735(2) directs the board to hold a contested case proceeding to determine whether to assess a civil penalty.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.