{"data":{"id":"us-or/ors-118.990","jurisdiction":"us-or","citation":"ORS 118.990","heading":"Penalties.","body":"(1) Failure, neglect or refusal by any person in possession or control of any record, file or paper containing information relating to the estate of a deceased person or any interest therein to exhibit the same upon the written request of the department specifying and describing such instrument is a misdemeanor.\n      (2) Any person who willfully makes a false statement in a report required by ORS 118.160 shall be guilty of false swearing and upon conviction, shall be punished as provided by law.\n      (3) Violation of ORS 118.525 is a Class C felony. If the offender is an officer or employee of the state the offender shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years thereafter.","path":["03 - Landlord-Tenant, Domestic Relations, Probate","12. Probate Law","Chapter 118 — Estate Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors118.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:11Z","sha256":"c544590656c0d460f276e6a256e75480d2c42f55f7b5a8cd33155b1947f7d8a8","source_id":"us-or","stale":false,"prev":"us-or/ors-118.880","next":"us-or/ors-119.005"},"notice":"GroundRules: Original legal text. Not legal advice."}