Oregon Statutes 309.990 – Penalties
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Any person who willfully and knowingly presents or furnishes to the Director of the Department of Revenue, or any member of the director’s staff, any statement required by the director, or representatives or agents of the director, under ORS § 309.360 that is false or fraudulent is guilty of perjury. Upon conviction, the person shall be punished as provided by law for the crime of perjury. [Subsections (1) and (2) enacted as 1955 c.709 § 15; 1969 c.520 § 39; 1971 c.377 § 11; 1981 c.804 § 27; 2005 c.94 § 60]
Terms Used In Oregon Statutes 309.990
- Conviction: A judgement of guilt against a criminal defendant.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100