ORS 657.990
Penalties
(1)
Violation of ORS 657.295 (Witness fees) is a Class B misdemeanor.(2)
Violation of ORS 657.300 (False statements or failure to report material fact by employer) is a Class A misdemeanor.(3)
Violation of ORS 657.480 (Effect of transfer of trade or business) (3)(a) or (b) is a Class C felony.(4)
In addition to any penalties otherwise prescribed in this chapter, violation of ORS 657.495 (Fraud in lowering contributions), 657.565 (Unlawful practices of employer), 657.660 (Records and reports of employing units) (2) or any other provision of this chapter is a Class C misdemeanor. If an offending employer or the employer of an offending agent is a corporation, the president, secretary and the treasurer, or officers exercising corresponding functions, are subject to the penalties in this subsection in respect to any duties of which they respectively had or, in the proper exercise of their duties, ought to have had knowledge.(5)
Subject to ORS 153.022 (Authority of agency to specify rule violation as particular level of violation), willful violation of this chapter or of any order issued or rule adopted under this chapter, the violation of which is made unlawful or the observance of which is required under this chapter, and for which a penalty neither is prescribed in this section nor provided by any other applicable statute, is a Class C misdemeanor. Each day the violation continues is considered a separate offense. [Amended by 1971 c.743 §405; 1999 c.1051 §322; 2005 c.35 §3; 2011 c.597 §271]
Source:
Section 657.990 — Penalties, https://www.oregonlegislature.gov/bills_laws/ors/ors657.html
.