5.73.110 Frivolous Filing, False Filing and Hacking.

City Code Section

(Added by Ordinance 185827, effective December 19, 2012.) 

  1. 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.
  2. B.  A $250 penalty will be assessed if a taxfiler willfully makes or provides false statements related to their tax return filing.
  3. C.  The provisions of PCC Subsection 7.02.850 regarding Hacking apply.