2011 ORS § 305.815¹
False return, statement or document prohibited

No person shall willfully make and subscribe any return, statement or other document that contains or is verified by a declaration under ORS 305.810 (Verification of return, statement or document filed under tax laws) that it is made under penalties for false swearing if the person does not believe the return, statement or other document is true and correct as to every material matter. [Formerly 306.420; 1997 c.84 §3]