Maine Statutes

§ 36 §5251-A — Fraudulent statement or failure to furnish statement

Maine § 36 §5251-A
JurisdictionMaine
Title 36TAXATION
Part 8INCOME TAXES
Ch. 827WITHHOLDING OF TAX

This text of Maine § 36 §5251-A (Fraudulent statement or failure to furnish statement) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Me. Rev. Stat. tit. 36, § 36 §5251-A (2026).

Text

A person who is required by section 5251 to furnish a statement to a payee and who willfully fails to furnish that statement at the time required by section 5251, in the form and showing the information prescribed by the State Tax Assessor, or who willfully furnishes a false or fraudulent statement commits a civil violation for which a fine of $50 for each such failure must be imposed.

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Legislative History

PL 2007, c. 437, §20 (NEW). PL 2007, c. 437, §22 (AFF).

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Bluebook (online)
Maine § 36 §5251-A, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A75251-A.