Maine § 36 §5332 Failure to file return, supply information, pay tax

Maine Statutes

§ 36 §5332 — Failure to file return, supply information, pay tax

Maine § 36 §5332

Title 36TAXATION

Part 8INCOME TAXES

Ch. 837CRIMINAL OFFENSES

This text of Maine § 36 §5332 (Failure to file return, supply information, pay tax) 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 §5332 (2026).

Text

1.Failure to pay tax, file return, keep records or supply information. A person commits a Class D crime if that person:

2.Subsequent offense.

3.Additional penalties. This section is in addition to other penalties provided by law.

4.Presumption. Proof that a person filed a federal income tax return for a taxable year gives rise to a presumption that the person was required to file a federal income tax return for that taxable year.

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1.
Failure to pay tax, file return, keep records or supply information.
A person commits a Class D crime if that person:
2.
Subsequent offense.
3.
Additional penalties.
This section is in addition to other penalties provided by law.
4.
Presumption.
Proof that a person filed a federal income tax return for a taxable year gives rise to a presumption that the person was required to file a federal income tax return for that taxable year.

Legislative History

P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1983, c. 490 (AMD). PL 1989, c. 880, §D3 (AMD). PL 2003, c. 452, §U17 (RPR). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §31 (AMD).