{"data":{"id":"us-or/ors-307.990","jurisdiction":"us-or","citation":"ORS 307.990","heading":"Penalties.","body":"If any person willfully delivers any statement containing a false statement of a material fact to the officer charged with assessment of property for tax purposes in the county of the person, whether it be an owner, shipper, the agent of the person, or a storehouse or warehouse operator of the agent of the person, the person commits a Class B misdemeanor.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 307 — Property Subject to Taxation; Exemptions"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors307.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"b0cb6f2af02ce1abba59ffde1eb6950f9962485c7ed6aab8a1db743dd1618315","source_id":"us-or","stale":false,"prev":"us-or/ors-307.890","next":"us-or/ors-308.005"},"notice":"GroundRules: Original legal text. Not legal advice."}