ORS 118.990: Penalties.
Where this section sits in the code
- 03 - Landlord-Tenant, Domestic Relations, Probate
- 12. Probate Law
- Chapter 118 — Estate Tax
(1) Failure, neglect or refusal by any person in possession or control of any record, file or paper containing information relating to the estate of a deceased person or any interest therein to exhibit the same upon the written request of the department specifying and describing such instrument is a misdemeanor.
(2) Any person who willfully makes a false statement in a report required by ORS 118.160 shall be guilty of false swearing and upon conviction, shall be punished as provided by law.
(3) Violation of ORS 118.525 is a Class C felony. If the offender is an officer or employee of the state the offender shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years thereafter.
Collected 2026-09-03T23:50:11Z. Source file · JSON