Offenses Involving Fraud or Deception

ORS 165.100
Issuing a false financial statement


(1)

A person commits the crime of issuing a false financial statement if, with intent to defraud, the person:

(a)

Knowingly makes or utters a written statement which purports to describe the financial condition or ability to pay of the person or some other person and which is inaccurate in some material respect; or

(b)

Represents in writing that a written statement purporting to describe a person’s financial condition or ability to pay as of a prior date is accurate with respect to that person’s current financial condition or ability to pay, knowing the statement to be materially inaccurate in that respect.

(2)

Issuing a false financial statement is a Class A misdemeanor. [1971 c.743 §167]

Notes of Decisions

Whether statement qualifies as "financial statement" is independent of ultimate purpose for making statement. State v. Pierce, 153 Or App 569, 962 P2d 35 (1998), Sup Ct review denied

Chapter 165

Law Review Citations

51 OLR 427-637 (1972)


Source

Last accessed
Jun. 26, 2021