2013 ORS § 463.340¹
Effect of failure to file report

(1) If any licensee required to file a report under ORS 463.320 (Imposition of tax) and 463.330 (Amateur events) shall fail to make that report within the time prescribed, or if the report is unsatisfactory to the Superintendent of State Police, the superintendent shall examine or cause to be examined the books and records of the licensee. The superintendent may subpoena and examine under oath the licensee or any other person or persons as the superintendent considers necessary to determine the amount of the total gross receipts from the boxing, wrestling or entertainment wrestling event and the amount of the tax thereon. If, upon completion of the examination, it is determined that an additional tax is due, notice thereof shall be served upon the licensee, and if the licensee fails to pay the additional tax within 20 days after service of the notice, the license of the licensee shall be revoked under ORS 463.185 (Authority of superintendent to enforce chapter). In addition, the licensee and the members thereof shall be subject to a civil penalty imposed as provided under ORS 463.185 (Authority of superintendent to enforce chapter) (7).

(2) No licensee or person shall fail to pay the tax imposed by ORS 463.320 (Imposition of tax) or 463.330 (Amateur events) or to make, sign or verify any report or to supply any information required by the superintendent in connection with the taxes imposed under ORS 463.320 (Imposition of tax) and 463.330 (Amateur events). [1987 c.788 §6; 1993 c.742 §129; 1993 c.744 §213b; 2003 c.142 §9]