Civil penalty for failure to pay fees
(1) Any dry cleaning operator who fails to pay a fee required under ORS 465.517 (Annual fee and gross revenue fee for dry cleaning facilities), 465.520 (Fee on sale or transfer of dry cleaning solvent) or 465.523 (Fee on use of dry cleaning solvent) shall incur a civil penalty of not more than $5,000. The penalty shall be recovered as provided in subsection (2) of this section.
(2) Any person against whom a penalty is assessed under subsection (1) of this section may appeal to the tax court as provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally). If the penalty is not paid within 10 days after the order of the tax court becomes final, the Department of Revenue may record the order and collect the amount assessed in the same manner as income tax deficiencies are recorded and collected under ORS 314.430 (Warrant for collection of taxes). [1999 c.1047 §6]
Note: 465.992 (Civil penalty for failure to pay fees) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 465 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
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