(Added by Ordinance No. 185827, effective December 19, 2012.)
A. A $250 penalty will be assessed if a taxfiler takes a "frivolous position" in respect to preparing the taxfiler’s tax return. A tax return is considered frivolous if a taxfiler does not provide information on which the substantial correctness of the self-assessment may be judged or if the tax return contains information that on its face indicates that the self-assessment is substantially incorrect. Examples of “frivolous positions” as provided in Oregon Administrative Rule 150-316.992(5)(2) are hereby adopted by direct reference.
B. A $250 penalty will be assessed if a taxfiler willfully makes or provides false statements related to their tax return filing.
C. The provisions of PCC Subsection 7.02.850 regarding Hacking apply.