(b) A civil penalty imposed under this subsection may not exceed $1,000 per violation.
(c) A penalty imposed under this subsection may be appealed to the magistrate division of the tax court in the time and manner prescribed in ORS 305.404 to 305.560.
(2) Any person who, in violation of ORS 323.740 (4), prevents entry or examination by the department shall be fined a maximum of $500 per day for the first seven days and $1,000 per each additional day thereafter until the department is allowed access.
(3) Any person required to obtain a license as a distributor under ORS 323.500 to 323.645 who knowingly engages in business as a distributor without a license or after a license has been suspended or revoked is guilty of a Class C felony.
(4) Any person required to make, render, sign or verify any report under ORS 323.500 to 323.645 who makes any false report with the intent to defraud is guilty of a Class C felony.
(5) Any transporter who knowingly violates the provisions of ORS 323.570 is guilty of a Class C felony.
(6) Any person who knowingly violates any provision of ORS 323.500 to 323.645, except as otherwise provided in this section, is guilty of a Class A misdemeanor.
(7) Any person who, with intent to defraud, makes, alters, forges or utters a false receipt or invoice recording a sale of tobacco products in this state is guilty of a Class C felony.
(8) In addition to any other sentence the court may impose upon a conviction under this section, the court may order the forfeiture of the instrumentalities used in violating ORS 323.500 to 323.645 and the proceeds resulting from a violation of ORS 323.500 to 323.645. [2003 c.804 §56; 2009 c.797 §6]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 323 - Cigarettes and Tobacco Products
Section 323.010 - Definitions for ORS 323.005 to 323.482.
Section 323.030 - Tax imposed; rate; exclusiveness; only one distribution taxed.
Section 323.031 - Additional tax imposed; rate.
Section 323.055 - Sales to federal installations and veterans’ institutions exempted.
Section 323.060 - Consumer exemption; payment of tax in certain cases.
Section 323.085 - Presumptions regarding distribution and prepayment of tax.
Section 323.105 - Distributor’s license.
Section 323.107 - Wholesaler’s license.
Section 323.130 - Issuance and display of license; circumstances for not issuing license; appeal.
Section 323.140 - Cancellation, revocation or suspension of license; appeal.
Section 323.160 - Tax stamps; rules.
Section 323.165 - Sale of stamps.
Section 323.170 - Payment for stamps; distributor compensation.
Section 323.185 - Date when payment for credit purchases due; extension.
Section 323.225 - Transporters’ permits and records.
Section 323.235 - Subpoenas; enforcement.
Section 323.245 - Forfeiture of cigarettes and other objects; sale or redemption of other objects.
Section 323.248 - Seizure and forfeiture of contraband cigarettes; appeal.
Section 323.250 - Exchanges of information with other governmental units.
Section 323.318 - Refund when increase in cigarette tax is not continued.
Section 323.335 - Date when payment or prepayment of tax is due.
Section 323.340 - Reporting requirements for distributors.
Section 323.343 - Report by persons with cigarette activity; forms.
Section 323.365 - Extension of time for reports and payment of tax; interest.
Section 323.385 - Jeopardy determinations.
Section 323.416 - Appeals to Tax Court.
Section 323.420 - Venue; department certificate as evidence.
Section 323.435 - Actions by Attorney General; limitation on actions; authority.
Section 323.440 - Department to enforce ORS 323.005 to 323.482; rules; personnel.
Section 323.455 - Distribution of certain cigarette tax revenues.
Section 323.457 - Distribution of additional tax proceeds.
Section 323.482 - Offense of unlawful distribution of cigarettes; forfeiture; injunctive relief.
Section 323.500 - Definitions for ORS 323.500 to 323.645.
Section 323.505 - Tax imposed on distribution; rate.
Section 323.510 - Dates for payment of tax; returns; extension; interest.
Section 323.520 - Application for distributor license.
Section 323.525 - Security; amount.
Section 323.530 - Issuance of license; display; appeal of license denial.
Section 323.535 - Cancellation, suspension or revocation of license; appeal.
Section 323.538 - Wholesale sales invoices; requirements; presumptions; penalty.
Section 323.540 - Records; contents; retention; examination.
Section 323.570 - Transport of untaxed products; permit; bills of lading.
Section 323.610 - Collection of unpaid tax.
Section 323.612 - Seizure and forfeiture of contraband tobacco products; appeal.
Section 323.613 - Exchanges of information with other governmental units.
Section 323.618 - Venue; department certificate as evidence.
Section 323.619 - Actions by Attorney General; limitation on actions; authority.
Section 323.627 - Disposition of proceeds of tax imposed on inhalant delivery systems.
Section 323.632 - Offense of unlawful distribution of tobacco products; forfeiture.
Section 323.700 - Definitions for ORS 323.700 to 323.730.
Section 323.706 - Requirements for persons accepting delivery sale purchase orders.
Section 323.709 - Requirements for persons mailing or shipping tobacco in delivery sales.
Section 323.715 - Notice requirements for delivery sales.
Section 323.721 - Delivery sales reporting requirements.
Section 323.727 - Penalties for violating ORS 323.700 to 323.730; seizure and forfeiture.
Section 323.740 - Entry and examination by department.
Section 323.800 - Definitions for ORS 323.800 to 323.807.
Section 323.803 - Findings and purpose.
Section 323.806 - Required actions by manufacturers; liability of importers.
Section 323.807 - Assignment of interest in qualified escrow fund to state.
Section 323.810 - Definitions for ORS 323.810 to 323.816.
Section 323.813 - Findings and purpose.
Section 323.816 - Required actions by manufacturer.
Section 323.850 - Legislative findings.
Section 323.853 - Definitions for ORS 323.850 to 323.862.
Section 323.856 - Tax stamps prohibited on cigarette packages not meeting federal requirements.
Section 323.859 - Notice; effect of failure to receive notice.