Current through Register Vol. 63, No. 9, September 1, 2024
(1) The Department
of Revenue may impose civil penalties on any person who violates any provision
of Other Tobacco tax law. The violations include, but are not limited to, those
described under subsection (3) of this rule.
(2) The following civil penalties will be
imposed on a per incident basis for the violations in subsection (3) of this
rule:
Incident - Penalty not to exceed
First - Warning notice
Second - $250
Third - $500
Fourth and subsequent - $1,000
(3) The civil penalties outlined in
subsection (2) of this rule may be imposed for the following violations of ORS
323.500 to
323.645:
(a) ORS
323.520: Failure by a
distributor to apply for and obtain a distributor's license;
(b) ORS
323.530: Failure to display a
license at the business location for which it was issued;
(c) ORS
323.538: Failure by distributor
to provide a sales invoices containing the following:
(A) Name and address of the seller;
(B) Name and address of the
purchaser;
(C) Quantity and
product description of the tobacco products;
(D) Price paid for the tobacco products;
(E) Any discount applied in
determining the price paid for the tobacco products;
(F) The applicable license identification
number for the distributor;
(G) A
certified statement by the distributor that all taxes due under ORS
323.500 to
323.645 have been or will be
paid.
(d) ORS
323.540: Failure of distributors
or any persons dealing in, transporting or storing tobacco products in this
state to:
(A) Keep on premises records,
receipts, and invoices of product held, purchased, manufactured, brought in or
caused to be brought in from outside this state or shipped or transported to
retail dealers in this state, and of all sales of tobacco products made, except
to consumers; and
(B) Keep all
books and records for the required five years after initial date of sale.
(4) The
department may consider the following factors when deciding the civil penalty
under this rule:
(a) Number of previous
inspections held by the Department of Revenue at the place of business;
(b) Number of previous violations
of Chapter 323 provisions;
(c)
Size of business; and
(d) Any
other factors or information the department considers relevant to its
determination.
(5) A
civil penalty authorized by ORS
323.630 and this rule may be
imposed on any distributor, as defined in ORS
323.500(7), who
is responsible for complying with ORS
323.500 to
323.645.
Stat. Auth.: ORS
305.100 &
323.575
Stats. Implemented: ORS
323.630
