{"data":{"id":"us-or/ors-314.075","jurisdiction":"us-or","citation":"ORS 314.075","heading":"Evading requirements of law prohibited.","body":"No person, or officer or employee of a corporation or a member or employee of a partnership, shall, with intent to evade any requirement of any law imposing taxes upon or measured by net income or any lawful requirement of the Department of Revenue thereunder:\n      (1) Fail to pay any tax or to make, sign or verify any return or to supply any information required;\n      (2) Make, render, sign or verify any false or fraudulent return or statement; or\n      (3) Supply any false or fraudulent information.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 314 — Taxes Imposed Upon or Measured by Net Income"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors314.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"0a62c14b94e5ba61b14c79e4b04f5c5a38f4c60341a603b6ccd457180b9fe715","source_id":"us-or","stale":false,"prev":"us-or/ors-314.074","next":"us-or/ors-314.078"},"notice":"GroundRules: Original legal text. Not legal advice."}