Failure to pay a tax under ORS § 473.045 (5) is a Class C misdemeanor. [2003 c.797 § 9; 2011 c.597 § 216]

Attorney's Note

Under the Oregon Statutes, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class C misdemeanorup to 30 daysup to $1,250
For details, see Or. Rev. Stat.Or. Rev. Stat.161.615

 

473.992 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS Chapter 473 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.