2007 ORS § 319.990¹

Penalties

(1) Any person who violates any of the provisions of ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause), or any person who makes any false statement in any statement required by ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) for the refund of any money or tax as provided in ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause), or who collects or causes to be repaid to the person or any person any tax, without being entitled to it under the provisions of ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause), shall, upon conviction, be punished by a fine of not more than $1,000, or by imprisonment in the county jail not more than six months, or both.

(2) Violation of ORS 319.180 (Payment of tax) (6) or 319.694 (Penalty for delinquency in remitting tax) (4) is theft of public money and, upon conviction, is punishable as provided in ORS 164.043 (Theft in the third degree) to 164.057 (Aggravated theft in the first degree).

(3) Violation of any provision of ORS 319.240 (Exemption of export fuel) (4) and (5) is punishable, upon conviction, by a fine of not more than $5,000, or by imprisonment in the county jail not exceeding six months, or both.

(4) Violation of any provision of ORS 319.510 (Short title) to 319.880 (Disposition of moneys) is a misdemeanor.

(5) Justice courts have concurrent jurisdiction with the circuit court of all violations under the provisions of ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.125 (Change of ownership) and 319.190 (Monthly statement of dealer) to 319.430 (Savings clause), 319.510 (Short title) to 319.880 (Disposition of moneys) or this section. [Amended by 1959 c.188 §43; 1961 c.261 §3; 1971 c.743 §355; 1987 c.610 §19; 1987 c.907 §15; 1999 c.769 §15]

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Chapter 319

Atty. Gen. Opinions

Applicability to "license" tax of exemp­tions from fuel tax and refund of taxes paid, (1974) Vol 37, p 229


1 Legislative Counsel Committee, CHAPTER 319—Motor Vehicle and Aircraft Fuel Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­319.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 319, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­319ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
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.