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

Maine Statutes

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

Maine·Title 36 TAXATION·Part 8 INCOME TAXES·Ch. 837 CRIMINAL OFFENSES

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.

Maine § 36 §5332 (Failure to file return, supply information, pay tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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).