(2) Violation of ORS 473.170 (2) is a Class A misdemeanor. [Amended by 2011 c.597 §215]
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.