(1)(a) A civil penalty may be imposed by the Department of Revenue on any person who violates any provision of ORS 323.005 to 323.482 .
(b) A civil penalty imposed under this subsection may not exceed $1,000 per violation.
(c) A penalty imposed under this section may be appealed to the magistrate division of the tax court. Appeal of a magistrate decision may be made as provided in ORS 305.445 and 305.501 .
(2) Any person who, in violation of ORS 323.740 (4) , prevents entry or examination by the department shall be fined a maximum of $500 per day for the first seven days and $1,000 per each additional day thereafter until the department is allowed access.
(3) Any person required to obtain a license as a distributor under ORS 323.005 to 323.482 who knowingly engages in business as a distributor without a license or after a license has been suspended or revoked is guilty of a Class C felony.
(4) Any person required to make, render, sign or verify any report under ORS 323.005 to 323.482 who makes any false report with the intent to defraud is guilty of a Class C felony.
(5)(a) Any transporter who knowingly violates the provisions of ORS 323.225 is guilty of a Class C felony.
(b) This subsection does not apply to a transporter who transports or possesses or acquires for the purpose of transporting fewer than 60,000 cigarettes.
(6) Any person who knowingly violates any provisions of ORS 323.005 to 323.482 , except as otherwise provided in this section, is guilty of a Class A misdemeanor.
(7) Any person who files a fraudulent refund claim under ORS 323.320 is guilty of a Class C felony.
(8) Any person who, with intent to defraud, makes, alters, forges or utters a false receipt or invoice recording a sale of cigarettes in this state is guilty of a Class C felony.
(9) In addition to any other sentence the court may impose upon a conviction under this section, the court may order the forfeiture of the instrumentalities used in violating ORS 323.005 to 323.482 and the proceeds resulting from a violation of ORS 323.005 to 323.482 .