Maine Statutes
§ 36 §4374 — Fraudulent stamps
Any person who, with the intent to defraud, makes, forges or counterfeits any stamp prescribed by the State Tax Assessor under this chapter or who causes or procures the same to be done, who knowingly utters, publishes, passes or renders as true any false, altered, forged or counterfeited stamp or who knowingly possesses any such false, altered, forged or counterfeited stamp, for the purpose of evading the tax imposed by this chapter, commits a Class C crime.
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Legislative History
PL 1977, c. 696, §291 (RPR). PL 1997, c. 458, §20 (RPR).
Nearby Sections
15
§ 36 §4301
Purpose§ 36 §4302
Definitions§ 36 §4303
Rate of tax§ 36 §4303-A
Additional tax§ 36 §4304
Due date§ 36 §4305
Certification§ 36 §4306
Tax deducted from purchase price§ 36 §4307-2
Records and reports; payment of tax§ 36 §4308-2
Inspection§ 36 §4309
Records available on limited basis§ 36 §4311
Appropriation of moneys received§ 36 §4311-A
Appropriations of money received§ 36 §4312
Advisory committee