>I would like to use multiple arguments for $ , but it returns error message:
>
>
>IF "DEPÓSITO" .or. "DEPOSITO" .or. "COMPROVANTE" .or. "PAGAMENTO" $ UPPER(emails.assunto ).and. EMPTY(emails.tipo)

You could do it differently, e.g.
IF 'DEPOSITO' $ UPPER(emails.assunto ) or 'COMPROVANTE' $ UPPER(emails.assunto ) or .....

If you have long statements then even better to use DO CASE...