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City of Portland

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5.73.110 Frivolous Filing, False Filing and Hacking.

(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.