{"data":{"id":"us-or/ors-319.940","jurisdiction":"us-or","citation":"ORS 319.940","heading":"Violations.","body":"(1) A person may not intentionally make a false statement in a report or refund application or when supplying other information required under ORS 319.920 or 319.930.\n      (2) A person may not intentionally apply for, receive or attempt to receive a refund under ORS 319.925 or 319.930 to which the person is not entitled.\n      (3) A person may not intentionally aid or assist another person to violate any provision of ORS 319.920, 319.925 or 319.930.\n      (4) A person who violates any provision of this section commits a Class A violation.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 319 — Motor Vehicle and Aircraft Fuel Taxes"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors319.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"40f47a637b33cae897d80f1b9d7154c2cefb533c25a70d0970cd64209c7fbfc0","source_id":"us-or","stale":false,"prev":"us-or/ors-319.935","next":"us-or/ors-319.945"},"notice":"GroundRules: Original legal text. Not legal advice."}