(a) Fail to pay the privilege tax prescribed in ORS 473.030 and 473.035 when it is due; or
(b) Falsify the statement required by ORS 473.070.
(2) A person may not:
(a) Refuse to permit the Oregon Liquor and Cannabis Commission or any of its representatives to make an inspection of the books and records authorized by ORS 473.140 to 473.160;
(b) Fail to keep books of account prescribed by the commission or required by this chapter;
(c) Fail to preserve the books for three years for inspection of the commission; or
(d) Alter, cancel or obliterate entries in the books of account for the purpose of falsifying any record required by this chapter to be made, maintained or preserved. [Amended by 1967 c.52 §3; 1997 c.348 §13; 2007 c.854 §9; 2021 c.180 §19; 2021 c.351 §178]
Structure 2021 Oregon Revised Statutes
Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources
Chapter 473 - Wine, Cider and Malt Beverage Privilege Tax
Section 473.030 - Tax on wines and malt beverages.
Section 473.035 - Tax on cider.
Section 473.046 - Exemption for grapes used for wine produced in certain viticultural areas.
Section 473.047 - Marketing activity tax credit; rules.
Section 473.050 - When privilege tax not imposed.
Section 473.060 - Payment of taxes; refunds; interest or penalty; appeal.
Section 473.065 - Deposit in lieu of bond; requirements; refund of excess amounts; waiver of bond.
Section 473.100 - Seizure of property; notice of sale.
Section 473.120 - Collection of sums due state; remedies cumulative.
Section 473.130 - Estimate by commission as prima facie evidence.
Section 473.150 - Inspection of manufacturer’s records; records to be kept for prescribed period.
Section 473.170 - Failure to pay tax or to maintain records.
Section 473.992 - Penalty upon failure to pay agricultural products tax.