(1) If a person selling or providing grape product to a winery performs part of the processing function of a winery, the person shall report the sale or provision of the grape product and pay the tax imposed under ORS § 473.045 (5).

(2) A person or winery required to pay a tax under ORS § 473.045 (5) shall keep accurate records sufficient to enable the Oregon Liquor and Cannabis Commission to determine by inspection and audit the accuracy of the taxes paid or due the Oregon Wine Board and of reports made or due to the commission.

(3) The commission or a designee of the commission may inspect and audit the records referred to in subsection (2) of this section for the purpose referred to in subsection (2) of this section.

(4) A person or winery may not refuse to permit an inspection and audit under subsection (3) of this section during business hours.

(5) In addition to the penalties prescribed in ORS § 473.992, a person or winery that delays transmittal of tax payments under ORS § 473.045 (5) beyond the due date specified in ORS § 473.045 shall pay five percent of the overdue amount for the first full or partial month of delay and one percent of the overdue amount for each full or partial month of delay thereafter.

(6) If a winery willfully refuses to turn over tax moneys withheld under ORS § 473.045 (5), the winery shall pay an additional amount equal to twice the amount of the tax moneys not turned over. [Formerly 576.771; 2021 c.351 § 292]