ORS 165.080¹
Falsifying business records

(1) A person commits the crime of falsifying business records if, with intent to defraud, the person:

(a) Makes or causes a false entry in the business records of an enterprise; or

(b) Alters, erases, obliterates, deletes, removes or destroys a true entry in the business records of an enterprise; or

(c) Fails to make a true entry in the business records of an enterprise in violation of a known duty imposed upon the person by law or by the nature of the position of the person; or

(d) Prevents the making of a true entry or causes the omission thereof in the business records of an enterprise.

(2) Falsifying business records is a Class A misdemeanor. [1971 c.743 §163]

Chapter 165

Law Review Cita­tions

51 OLR 427-637 (1972)

1 Legislative Counsel Committee, CHAPTER 165—Offenses Involving Fraud or Deception, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors165.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 165, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano165.­html (2019) (last ac­cessed May 16, 2020).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information