(1) Any person who willfully presents or furnishes to the Department of Revenue any statement required under ORS 305.160 (Reports from public officers), which statement is false or fraudulent, commits perjury and upon conviction shall be punished as provided by law therefor.
(2) Any person who gives testimony before the Director of the Department of Revenue which is false or fraudulent, commits perjury and upon conviction shall be punished as provided by law therefor.
(3) Any public officer who neglects or refuses to perform any of the duties imposed on the public officer by law as to the assessment, levying or collection of taxes commits a Class A misdemeanor.
(4) Violation of ORS 305.815 (False return, statement or document prohibited) is a Class A misdemeanor.
(5) Violation of ORS 305.260 (Representation before department or magistrate by former department personnel prohibited) is a Class A misdemeanor. If the offender is an officer or employee of the state the offender shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years thereafter. [Formerly 306.990; 1973 c.402 §6; subsection (5) enacted as 1973 c.402 §25(2); subsection (6) enacted as 1977 c.790 §5; 1985 c.105 §2; 2011 c.597 §179]
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.