{"data":{"id":"us-or/ors-314.991","jurisdiction":"us-or","citation":"ORS 314.991","heading":"Penalties.","body":"(1) A person or an officer or employee of a corporation or a member or employee of a partnership who violates ORS 314.075 is liable to a penalty of not more than $1,000, to be recovered by the Attorney General, in the name of the state, by action in any court of competent jurisdiction, and is also guilty of a Class C felony. The penalties provided in this subsection shall be additional to all other penalties in this chapter.\n      (2) Violation of ORS 314.835 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":["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":"64b92ed4637f385ee8408fb3c5c39002f61eb03c7ae2ae43b91535874306fe18","source_id":"us-or","stale":false,"prev":"us-or/ors-314.990","next":"us-or/ors-315.001"},"notice":"GroundRules: Original legal text. Not legal advice."}