71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 1235-1
 
                         Senate Bill 423
 
Printed pursuant to Senate Interim Rule 213.28 by order of the
  President of the Senate in conformance with presession filing
  rules, indicating neither advocacy nor opposition on the part
  of the President (at the request of Governor John A. Kitzhaber,
  M.D., for Department of Revenue)
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
 
  Modifies criminal and civil penalties for violations of
cigarette tax laws.
  Takes effect on 91st day following adjournment sine die.
 
                        A BILL FOR AN ACT
Relating to cigarette tax law enforcement; amending ORS 323.990;
  and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 323.990 is amended to read:
  323.990.  { + (1) A civil penalty may be imposed in the manner
provided in ORS 183.090 on any distributor who violates the
provisions of ORS 323.105. A civil penalty imposed under this
subsection may not exceed $1,000 per violation. + }
    { - (1) - }  { +  (2) + } Any person required to obtain a
license as a distributor under ORS 323.005 to 323.455 who { + ,
with the intent to defeat or evade the requirement that the
person be licensed, + } engages in business as a distributor
without a license or after a license has been canceled, suspended
 { - , - }  or revoked, and each officer of any corporation
 { - which so - }  { +  that + } engages in business  { +  with
that intent + }, is guilty of a   { - misdemeanor, and upon
conviction thereof, shall be fined not more than $1,000, or shall
be imprisoned for not more than one year, or both, for each
offense - }  { +  Class C felony + }.
    { - (2) - }   { + (3) A civil penalty may be imposed in the
manner provided in ORS 183.090 on + } any person who fails or
refuses to file any report required to be made by ORS 323.005 to
323.455,   { - or - }  who fails or refuses to furnish a
supplemental report or other data required by the Department of
Revenue under ORS 323.005 to 323.455  { - , - }  or who renders a
false report   { - is guilty of a misdemeanor and, upon
conviction thereof, shall be fined not more than $500 for each
offense - }   { + under ORS 323.005 to 323.455. A civil penalty
imposed under this subsection may not exceed $1,000 per
violation + }.
    { - (3) - }  { +  (4) + } Any person required to make,
render, sign or verify any report under ORS 323.005 to 323.455
 { - , - }  who makes any false report with  { + the + } intent
to defeat or evade   { - the determination required by law to be
made - }  { +  any requirement imposed on the person by ORS
323.005 to 323.455 + } is guilty of a   { - misdemeanor and, upon
conviction thereof, shall be fined not more than $5,000, or be
imprisoned for not exceeding one year in the county jail, or be
subject to both fine and imprisonment, in the discretion of the
circuit court - }  { +  Class C felony + }.
    { - (4) - }  { +  (5) A civil penalty may be imposed in the
manner provided in ORS 183.090 on + } any transporter who
violates the provisions of ORS 323.225   { - shall be guilty of a
misdemeanor and, upon conviction thereof, shall be fined not more
than $1,000, or be imprisoned for not exceeding one year in the
county jail, or be subject to both fine and imprisonment, in the
discretion of the circuit court - } . { +  A civil penalty
imposed under this subsection may not exceed $1,000 per
violation.
  (6) Any transporter who violates the provisions of ORS 323.225
with the intent to defeat or evade a requirement imposed by ORS
323.225, or with the intent to aid another to defeat or evade the
determination or payment of a cigarette tax imposed under ORS
323.005 to 323.455, is guilty of a Class C felony.
  (7) A civil penalty may be imposed in the manner provided in
ORS 183.090 on any person who violates any provisions of ORS
323.005 to 323.455, except as otherwise provided in this section.
A civil penalty imposed under this subsection may not exceed
$1,000 per violation. + }
    { - (5) - }  { +  (8) + } Any person who violates any
provisions of ORS 323.005 to 323.455, except as otherwise
provided { +  in this section, with the intent to defeat or evade
a requirement imposed on the person by ORS 323.005 to
323.455 + }, is guilty of a  { + Class A + } misdemeanor
 { - and, upon conviction thereof, shall be fined not more than
$500 for each offense - } .
   { +  (9) A civil penalty may be imposed in the manner provided
in ORS 183.090 on a person who violates ORS 323.165 (1). A civil
penalty imposed under this subsection may not exceed $1,000 per
violation.
  (10) A person who files a fraudulent refund claim under ORS
323.320 is guilty of a Class C felony. + }
  SECTION 2.  { + This 2001 Act takes effect on the 91st day
after the date on which the regular session of the Seventy-first
Legislative Assembly adjourns sine die. + }
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