ORS 473.990¹
Penalties

(1) Violation of ORS 473.170 (Failure to pay tax or to maintain records) (1) is a Class B misdemeanor.

(2) Violation of ORS 473.170 (Failure to pay tax or to maintain records) (2) is a Class A misdemeanor. [Amended by 2011 c.597 §215]

1 Legislative Counsel Committee, CHAPTER 473—Wine, Cider and Malt Beverage Privilege Tax, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors473.­html (2019) (last ac­cessed May 16, 2020).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
 
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. Currency Information