ORS 319.940: Violations.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 319 — Motor Vehicle and Aircraft Fuel Taxes
(1) A person may not intentionally make a false statement in a report or refund application or when supplying other information required under ORS 319.920 or 319.930.
(2) A person may not intentionally apply for, receive or attempt to receive a refund under ORS 319.925 or 319.930 to which the person is not entitled.
(3) A person may not intentionally aid or assist another person to violate any provision of ORS 319.920, 319.925 or 319.930.
(4) A person who violates any provision of this section commits a Class A violation.
Collected 2026-09-03T23:50:13Z. Source file · JSON