Effect of failure to file report
(1)If a licensee required to file a report under ORS 463.320 (Imposition of tax) fails to make that report within the time prescribed, or if the report is unsatisfactory to the Superintendent of State Police or an authorized representative of the superintendent, the superintendent or the authorized representative of the superintendent shall examine or cause to be examined the books and records of the licensee. The superintendent may subpoena and examine under oath the licensee or other person the superintendent considers necessary to determine the amount of the total gross receipts from the unarmed combat sports or entertainment wrestling event and the amount of the tax on the unarmed combat sports or entertainment wrestling event. If, upon completion of the examination, it is determined that an additional tax is due, the superintendent or authorized representative of the superintendent shall serve notice of the additional tax due upon the licensee, and if the licensee fails to pay the additional tax within 20 days after service of the notice, the superintendent shall revoke the license of the licensee under ORS 463.185 (Authority of superintendent to enforce chapter). In addition, the licensee and the members of the licensee will be subject to a civil penalty imposed as provided under ORS 463.185 (Authority of superintendent to enforce chapter) (8).
(2)A licensee or person shall pay the tax imposed by ORS 463.320 (Imposition of tax) or 463.330 (Applicability of tax) and make, sign or verify a report or supply any information required by the superintendent or authorized representative of the superintendent in connection with the taxes imposed under ORS 463.320 (Imposition of tax). [1987 c.788 §6; 1993 c.742 §129; 1993 c.744 §213b; 2003 c.142 §9; 2017 c.235 §20]
Section 463.340 — Effect of failure to file report,