ORS 165.100¹
Issuing a false financial statement

(1) A person commits the crime of issuing a false financial statement if, with intent to defraud, the person:

(a) Knowingly makes or utters a written statement which purports to describe the financial condition or ability to pay of the person or some other person and which is inaccurate in some material respect; or

(b) Represents in writing that a written statement purporting to describe a person’s financial condition or ability to pay as of a prior date is accurate with respect to that person’s current financial condition or ability to pay, knowing the statement to be materially inaccurate in that respect.

(2) Issuing a false financial statement is a Class A misdemeanor. [1971 c.743 §167]

Notes of Decisions

Whether state­ment qualifies as “financial state­ment” is independent of ultimate purpose for making state­ment. State v. Pierce, 153 Or App 569, 962 P2d 35 (1998), Sup Ct review denied

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