(1) Any person who violates any provision of ORS § 673.605 to 673.740, any rule adopted thereunder or any order of the State Board of Tax Practitioners shall incur, in addition to any other penalty provided by law, a civil penalty in an amount of not more than $5,000 for each violation. The amount of penalty shall be determined by the board after taking into consideration the gravity of the violation, the previous record of the violator in complying, or in failing to comply, with the provisions of ORS § 673.605 to 673.740 or the rules adopted thereunder, and other considerations as the board considers appropriate.

Terms Used In Oregon Statutes 673.735

  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100

(2) Civil penalties under this section shall be imposed as provided in ORS § 183.745.

(3) All penalties recovered under this section shall be paid into the General Fund to be credited to the board for use in carrying out the provisions of this section. [1973 c.387 § 24; 1983 c.110 § 9; 1983 c.696 § 26; 1991 c.734 § 70; 2001 c.136 § 4]