2013 ORS § 473.992¹
Penalty upon failure to pay agricultural products tax

Failure to pay a tax under ORS 473.045 (Tax on sale or use of agricultural products used by wineries) (5) is a Class C misdemeanor. [2003 c.797 §9; 2011 c.597 §216]

Note: 473.992 (Penalty upon failure to pay agricultural products tax) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 473 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

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