Any person who willfully and knowingly presents or furnishes to the Director of the Department of Revenue, or any member of the directors staff, any statement required by the director, or representatives or agents of the director, under ORS 309.360 that is false or fraudulent is guilty of perjury. Upon conviction, the person shall be punished as provided by law for the crime of perjury. [Subsections (1) and (2) enacted as 1955 c.709 15; 1969 c.520 39; 1971 c.377 11; 1981 c.804 27; 2005 c.94 60] _______________
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