Or. Admin. R. 150-323-0430 - Civil Penalties for Failure to Pay Other Tobacco Products Tax
(1) The Department
of Revenue may assess a civil penalty against any person who is required to
comply with ORS 323.500 to
323.645 and who fails to pay the
other tobacco products tax.
(2) For
purposes of ORS 323.630 and this rule, each
tobacco product distributed in violation of ORS
323.500 to
323.645 constitutes a separate
violation and is subject to penalty as follows:
(a) Incident - Penalty not to exceed -
Minimum Penalty
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
(b) Distributors will be assessed
a minimum penalty of $1,000 for the second and any subsequent
incidents.
(3) The
department may consider the following factors when determining the civil
penalty under this rule:
(a) Number of
previous violations of ORS Chapter 323 provisions;
(b) Frequency of violations and time since
the last violation; and
(c) Any
other information the department considers relevant to its
determination.
Notes
Stat. Auth.: ORS 305.100 & 323.575
Stats. Implemented: ORS 323.630
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