Section 473.170 - Failure to pay tax or to maintain records(1) A manufacturer or a holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 may not: (a) Fail to pay the privilege tax prescribed in ORS 473.030 and 473.035 when it is due; or(b) Falsify the statement required by ORS 473.070.(2) A person may not:(a) Refuse to permit the Oregon Liquor and Cannabis Commission or any of its representatives to make an inspection of the books and records authorized by ORS 473.140 to 473.160;(b) Fail to keep books of account prescribed by the commission or required by this chapter;(c) Fail to preserve the books for three years for inspection of the commission; or(d) Alter, cancel or obliterate entries in the books of account for the purpose of falsifying any record required by this chapter to be made, maintained or preserved.Amended by 2023 Ch. 391, § 36, eff. 9/24/2023, op. 1/1/2024.Amended by 2021 Ch. 351, § 178, eff. 8/2/2021.Amended by 2021 Ch. 180, § 19, eff. 6/8/2021.Amended by 1967 c.52 §3; 1997 c.348 §13; 2007 c. 854, § 9