2017 ORS 98.992¹
Penalty for failure to report, pay or deliver property under ORS 98.302 to 98.436

A person who willfully fails to render any report, to pay or deliver property or to perform other duties required by ORS 98.302 (Definitions for ORS 98.302 to 98.436) to 98.436 (Short title) and 98.992 (Penalty for failure to report, pay or deliver property under ORS 98.302 to 98.436) may be required to forfeit and pay to the State Treasurer to be deposited in the Common School Fund Account, an amount determined by the Department of State Lands pursuant to ORS 183.745 (Civil penalty procedures) of not more than $1,000 for individuals and $50,000 for corporations. This penalty shall be assessed only after at least one reporting cycle, and only after the department has provided the person with written instructions, including copies of applicable laws and policies. The department may waive any penalty due under this section with appropriate justification. [1993 c.694 §25]

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1 Legislative Counsel Committee, CHAPTER 98—Lost, Unclaimed or Abandoned Property; Vehicle Towing, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors098.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.