Versions of Oregon Statutes 314.400 - Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty on LawServer 2023 Oregon Statutes 314.400 – Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty 2021 Oregon Statutes 314.400 – Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty 2019 Oregon Statutes 314.400 – Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty 2017 Oregon Statutes 314.400 – Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty 2015 Oregon Statutes 314.400 – Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty 2013 Oregon Statutes 314.400 – Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty 2009 Oregon Statutes 314.400 – Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty