ORS 314.075: Evading requirements of law prohibited.

No person, or officer or employee of a corporation or a member or employee of a partnership, shall, with intent to evade any requirement of any law imposing taxes upon or measured by net income or any lawful requirement of the Department of Revenue thereunder:

      (1) Fail to pay any tax or to make, sign or verify any return or to supply any information required;

      (2) Make, render, sign or verify any false or fraudulent return or statement; or

      (3) Supply any false or fraudulent information.