ORS 319.990: Penalties.

(1) Any person who violates any of the provisions of ORS 319.010 to 319.420, or any person who makes any false statement in any statement required by ORS 319.010 to 319.420 for the refund of any money or tax as provided in ORS 319.010 to 319.420, or who collects or causes to be repaid to the person or any person any tax, without being entitled to it under the provisions of ORS 319.010 to 319.420, commits a Class B misdemeanor.

      (2) Violation of ORS 319.180 (6) or 319.694 (4) is theft of public money and, upon conviction, is punishable as provided in ORS 164.043 to 164.057.

      (3) Violation of any provision of ORS 319.240 (4) and (5) is a Class B misdemeanor.

      (4) Violation of any provision of ORS 319.510 to 319.880 is a Class A misdemeanor.