(1) No person shall intentionally make a false statement in any report, petition or application required or permitted by ORS 319.510 to 319.880.
(2) No person shall intentionally collect, or attempt to collect or receive a refund of a tax or penalty paid to the Department of Transportation under ORS 319.510 to 319.880 to which the person is not entitled.
(3) No person shall intentionally aid or assist another person to violate any provision of ORS 319.510 to 319.880.