Oregon · Through 2025 Edition

ORS 309.990: Penalties.

Where this section sits in the code

08 - Revenue and Taxation
29. Revenue and Taxation
Chapter 309 — Property Value Appeals Board; Ratio Studies

Any person who willfully and knowingly presents or furnishes to the Director of the Department of Revenue, or any member of the director’s staff, any statement required by the director, or representatives or agents of the director, under ORS 309.360 that is false or fraudulent is guilty of perjury. Upon conviction, the person shall be punished as provided by law for the crime of perjury.

Collected 2026-09-03T23:50:13Z. Source file · JSON

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