ORS 473.170: Failure to pay tax or to maintain records.

(1) A manufacturer or a holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 may not:

      (a) Fail to pay the privilege tax prescribed in ORS 473.030 and 473.035 when it is due; or

      (b) Falsify the statement required by ORS 473.070.

      (2) A person may not:

      (a) Refuse to permit the Oregon Liquor and Cannabis Commission or any of its representatives to make an inspection of the books and records authorized by ORS 473.140 to 473.160;

      (b) Fail to keep books of account prescribed by the commission or required by this chapter;

      (c) Fail to preserve the books for three years for inspection of the commission; or

      (d) Alter, cancel or obliterate entries in the books of account for the purpose of falsifying any record required by this chapter to be made, maintained or preserved.