ORS
321.991¹
Penalty
Violation of any provision of ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) to 321.185 (Forest Research and Experiment Account) and 321.560 (Audit of returns) to 321.600 (Tax as debt) is punishable, upon conviction, by a fine not exceeding $1,000 or by imprisonment in the county jail for not exceeding one year, or by both. [1953 c.375 §35; subsections (2) and (3) formerly 528.990; subsection (4) enacted as 1961 c.659 §9; subsection (5) enacted as 1961 c.714 §15; subsections (6) and (7) formerly part of 308.990 (Penalties); 1977 c.892 §50; 2003 c.454 §116; 2003 c.621 §101]
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CHAPTER 322
[Reserved for expansion]
1 Legislative Counsel Committee, CHAPTER 321—Timber and Forestland Taxation, https://www.oregonlegislature.gov/bills_laws/ors/321.html (2007) (last accessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2007, Chapter 321, https://www.oregonlegislature.gov/bills_laws/ors/321ano.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.
Currency Information
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.