2017 ORS 323.630¹
Civil and criminal penalties for violations of ORS 323.500 to 323.645
  • fine for preventing entry or examination

(1)(a) A civil penalty may be imposed by the Department of Revenue on any person who violates any provision of ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title).

(b) A civil penalty imposed under this subsection may not exceed $1,000 per violation.

(c) A penalty imposed under this subsection may be appealed to the magistrate division of the tax court in the time and manner prescribed in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally).

(2) Any person who, in violation of ORS 323.740 (Entry and examination by department) (4), prevents entry or examination by the department shall be fined a maximum of $500 per day for the first seven days and $1,000 per each additional day thereafter until the department is allowed access.

(3) Any person required to obtain a license as a distributor under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) who knowingly engages in business as a distributor without a license or after a license has been suspended or revoked is guilty of a Class C felony.

(4) Any person required to make, render, sign or verify any report under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) who makes any false report with the intent to defraud is guilty of a Class C felony.

(5) Any transporter who knowingly violates the provisions of ORS 323.570 (Transport of untaxed products) is guilty of a Class C felony.

(6) Any person who knowingly violates any provision of ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title), except as otherwise provided in this section, is guilty of a Class A misdemeanor.

(7) Any person who, with intent to defraud, makes, alters, forges or utters a false receipt or invoice recording a sale of tobacco products in this state is guilty of a Class C felony.

(8) In addition to any other sentence the court may impose upon a conviction under this section, the court may order the forfeiture of the instrumentalities used in violating ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) and the proceeds resulting from a violation of ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title). [2003 c.804 §56; 2009 c.797 §6]

Chapter 323

Notes of Decisions

This chapter was not intended to impose a tax on cigarettes sold by an Oregon distributor, to be shipped out of state and sold out of state to ultimate consumers for use out of state. Carter & Son v. Dept. of Rev., 5 OTR 379 (1974)

1 Legislative Counsel Committee, CHAPTER 323—Cigarettes and Tobacco Products, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors323.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 323, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano323.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.