Accountants

ORS 673.735
Civil penalties


(1)

Any person who violates any provision of ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy), any rule adopted thereunder or any order of the State Board of Tax Practitioners shall incur, in addition to any other penalty provided by law, a civil penalty in an amount of not more than $5,000 for each violation. The amount of penalty shall be determined by the board after taking into consideration the gravity of the violation, the previous record of the violator in complying, or in failing to comply, with the provisions of ORS 673.605 (Definitions for ORS 673.605 to 673.740) to 673.740 (Educational program as remedy) or the rules adopted thereunder, and other considerations as the board considers appropriate.

(2)

Civil penalties under this section shall be imposed as provided in ORS 183.745 (Civil penalty procedures).

(3)

All penalties recovered under this section shall be paid into the General Fund to be credited to the board for use in carrying out the provisions of this section. [1973 c.387 §24; 1983 c.110 §9; 1983 c.696 §26; 1991 c.734 §70; 2001 c.136 §4]
Chapter 673

Atty. Gen. Opinions

This chapter as authorizing partnership of corporation and individual, (1972) Vol 36, p 94


Source

Last accessed
Jun. 26, 2021