Evading requirements of law prohibited
No person, or officer or employee of a corporation or a member or employee of a partnership, shall, with intent to evade any requirement of any law imposing taxes upon or measured by net income or any lawful requirement of the Department of Revenue thereunder:
(1) Fail to pay any tax or to make, sign or verify any return or to supply any information required;
(2) Make, render, sign or verify any false or fraudulent return or statement; or
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.