Civil penalty when contractor certificate revoked
(1) The Director of the State Department of Energy may impose a civil penalty against a contractor if a contractor certificate is revoked under ORS 469B.118 (Forfeiture of tax credits). The amount of the penalty shall be equal to the total amount of tax relief estimated to have been provided under ORS 316.116 (Credit for alternative energy device) to the contractor or to purchasers of the system for which a contractor’s certificate has been revoked.
(2) The State Department of Energy may not collect any of the amount of a civil penalty imposed under subsection (1) of this section from a purchaser of the system for which the final certificate has been revoked. However, the Department of Revenue shall proceed under ORS 469B.118 (Forfeiture of tax credits) (3) to collect taxes not paid by a taxpayer if the tax credit is ordered forfeited because of that taxpayer’s fraud or misrepresentation under ORS 469B.118 (Forfeiture of tax credits) (1)(a).
(3) Civil penalties under this section shall be imposed as provided in ORS 183.745 (Civil penalty procedures).
(4) A penalty recovered under this section shall be paid into the State Treasury and credited to the General Fund and is available for general governmental expenses. [Formerly 469.994; 2015 c.701 §34]
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