§ 36 §187-A — Preparer penalty

Maine § 36 §187-A

• Jurisdiction: Maine
• Title 36: TAXATION
• Part 1: GENERAL PROVISIONS
• Ch. 7: UNIFORM ADMINISTRATIVE PROVISIONS

Text

If any part of any understatement of liability with respect to any return or claim for refund is due to a willful attempt in any manner to understate the liability for a tax by a person who prepares those returns or claims for compensation, or whose employees do so, that person shall pay a penalty of $500 with respect to each return or claim.

Legislative History

PL 1987, c. 772, §8 (NEW).