Or. Admin. R. 150-323-0430 - Civil Penalties for Failure to Pay Other Tobacco Products Tax
Current through Register Vol. 61, No. 4, April 1, 2022
First - Warning notice
Second - $10 per item - $1,000
Third - $50 per item - $1,000
Fourth - $100 per item - $1,000
Fifth and subsequent - $1,000 per item - $1,000
Stat. Auth.: ORS 305.100 & 323.575
Stats. Implemented: ORS 323.630
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