ORS 571.459 Requirement to maintain records; Oregon Hemp Commission authority to inspect records, issue subpoenas

A person required to pay or collect an assessment on hemp under ORS 571.400 to 571.501 shall maintain accurate records sufficient to enable the Oregon Hemp Commission to determine by inspection and audit the accuracy of assessments paid or due to the commission and of reports made or due to the commission.

For purposes of determining the accuracy of assessments paid or due to the commission, the commission, or a person authorized by the commission, may:

Make an inspection during normal business hours of the business premises of a person required to pay or collect an assessment; and

Audit the records of a person required to pay or collect an assessment.

For purposes of determining the accuracy of assessments paid or due to the commission, the commission may issue a subpoena for the production of any books, records or documents related to the payment or collection of an assessment to a person required to pay or collect the assessment.

If an audit determines that a person is delinquent in the payment or collection of an assessment, the person shall pay the cost of the audit, not to exceed an amount equal to the delinquent assessment.