{"data":{"id":"us-or/ors-473.170","jurisdiction":"us-or","citation":"ORS 473.170","heading":"Failure to pay tax or to maintain records.","body":"(1) A manufacturer or a holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 may not:\n      (a) Fail to pay the privilege tax prescribed in ORS 473.030 and 473.035 when it is due; or\n      (b) Falsify the statement required by ORS 473.070.\n      (2) A person may not:\n      (a) Refuse to permit the Oregon Liquor and Cannabis Commission or any of its representatives to make an inspection of the books and records authorized by ORS 473.140 to 473.160;\n      (b) Fail to keep books of account prescribed by the commission or required by this chapter;\n      (c) Fail to preserve the books for three years for inspection of the commission; or\n      (d) Alter, cancel or obliterate entries in the books of account for the purpose of falsifying any record required by this chapter to be made, maintained or preserved.","path":["14 - Drugs and Alcohol, Fire Protection, Natural Resources","37. Alcoholic Liquors; Controlled Substances; Drugs","Chapter 473 — Wine, Cider and Malt Beverage Privilege Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors473.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:15Z","sha256":"98d7129c6c6d8bf301d64d397e65881bdc7694e9c732fc4d64d857c6d6c31742","source_id":"us-or","stale":false,"prev":"us-or/ors-473.160","next":"us-or/ors-473.180"},"notice":"GroundRules: Original legal text. Not legal advice."}