OAR 678-010-0050
Penalties
(1)
Any first purchaser or other person who delays transmittal of funds beyond the time set by the Commission shall pay ten percent of the amount due for the first month of delay and one and one half percent of the amount due for each month of delay thereafter.(2)
The Commission may by majority vote waive the penalties described in subsection (1) for good cause. The administrator may waive the penalties described in subsection (1) if the amount of the penalty is $1,000 or less, if the penalty was incurred due to illness or other good cause, and if the administrator is an employee of the Commission. The Administrator shall report all waived penalties to the Commission on a quarterly basis.(3)
If any first purchaser or other person responsible for transmittal of the assessment monies to the Commission willfully refuses to turn over assessment monies to be collected, the first purchaser or other person shall pay an additional penalty equal to twice the amount of the assessment monies so withheld.(4)
The penalties described in subsections (1) and (3) are in addition to the penalties prescribed in ORS 578.990 (Penalties).
Source:
Rule 678-010-0050 — Penalties, https://secure.sos.state.or.us/oard/view.action?ruleNumber=678-010-0050.