(2) A licensee or person shall pay the tax imposed by ORS 463.320 or 463.330 and make, sign or verify a report or supply any information required by the superintendent or authorized representative of the superintendent in connection with the taxes imposed under ORS 463.320. [1987 c.788 §6; 1993 c.742 §129; 1993 c.744 §213b; 2003 c.142 §9; 2017 c.235 §20]