USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 837. CRIMINAL OFFENSES
Title 36 - §5330. Attempts to evade or defeat tax (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 837: CRIMINAL OFFENSES

§5330. Attempts to evade or defeat tax (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5331. Failure to collect or pay over (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 837: CRIMINAL OFFENSES

§5331. Failure to collect or pay over (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5332. Failure to file return, supply information, pay tax

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 837: CRIMINAL OFFENSES

§5332. Failure to file return, supply information, pay tax

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



A. Is required under this Part to pay any tax or estimated tax, and intentionally fails to pay that tax or estimated tax at the time or times required by law or regulation; [2003, c. 452, Pt. U, §17 (new); Pt. X, §2 (aff).]




B. Is required by this Part or rule prescribed under this Part to make a return, other than a return of estimated tax, and intentionally fails to make the return at the time or times required by law or rule; or [2003, c. 452, Pt. U, §17 (new); Pt. X, §2 (aff).]




C. Is required to keep any records or supply any information and intentionally fails to keep the records or supply the information, at the time or times required by law or rule. [2003, c. 452, Pt. U, §17 (new); Pt. X, §2 (aff).]

[2003, c. 452, Pt. U, §17 (new); Pt. X, §2 (aff).]


2. Subsequent offense. A person who violates subsection 1 when the person has a prior conviction for violation of this section or of section 184, 5330 or 5333 commits a Class C crime. Title 17-A, section 9-A governs the use of prior convictions when determining a sentence. [2003, c. 452, Pt. U, §17 (new); Pt. X, §2 (aff).]


3. Additional penalties. This section is in addition to other penalties provided by law. [2003, c. 452, Pt. U, §17 (new); Pt. X, §2 (aff).]


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. [2003, c. 452, Pt. U, §17 (new); Pt. X, §2 (aff).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5333. False statements

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 837: CRIMINAL OFFENSES

§5333. False statements

1. Making or aiding false tax return, statement or document. A person who knowingly makes and subscribes any return, statement or other document that contains or is verified by a written declaration that it is made under the penalties of perjury that the person does not believe to be true and correct as to every material matter or who knowingly aids or procures the preparation or presentation in a matter arising under this Part of a return, affidavit, claim or other document that is fraudulent or is false as to any material matter commits a Class D crime. [2003, c. 452, Pt. U, §18 (new); Pt. X, §2 (aff).]


2. Subsequent offense. A person who violates subsection 1 when the person has a prior conviction for violation of this section or section 184, 5330 or 5332 commits a Class C crime. Title 17-A, section 9-A governs the use of prior convictions when determining a sentence. [2003, c. 452, Pt. U, §18 (new); Pt. X, §2 (aff).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5334. Venue

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 837: CRIMINAL OFFENSES

§5334. Venue

The failure to do any act required by or under this Part shall be deemed an act committed in part at the principal office of the assessor. Any prosecution under this Part may be conducted in any county where the person or corporation to whose liability the proceeding relates resides or has a place of business, or in any county, in which such crime is committed. [1979, c. 701, § 34 (rpr).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01