Maine Revised Statutes Title 10 Sec. 1495-C – Penalties
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1. Civil violations. A payroll processor is subject to a civil penalty or a civil forfeiture in accordance with the following.
A. A payroll processor that fails to provide the disclosure statement required by section 1495?B to an employer for which it provides payroll processing services commits a civil violation for which a forfeiture of not less than $50 nor more than $250 may be adjudged. Each failure to notify a particular client constitutes a separate violation for the purposes of this section. An action for a civil violation under this subsection must be brought within 2 years after the date on which disclosure should have been made. An owner or operator of a payroll processor may not be held liable for a civil violation under this subsection if that person shows by a preponderance of the evidence that the violation was unintentional. [PL 1997, c. 495, §1 (NEW).]
B. A payroll processor that conducts business in this State and fails to obtain a license from the administrator as required by section 1495?D commits a civil violation for which a penalty of not less than $1,500 nor more than $7,500 may be adjudged. [PL 2003, c. 668, §5 (AMD); PL 2003, c. 668, §12 (AFF).]
[PL 1997, c. 495, §1 (NEW); PL 2003, c. 668, §5 (AMD); PL 2003, c. 668, §12 (AFF).]
Terms Used In Maine Revised Statutes Title 10 Sec. 1495-C
- Administrator: means , except in cases in which the payroll processor is a supervised financial organization or a wholly owned subsidiary of a supervised financial organization, the Superintendent of Consumer Credit Protection within the Department of Professional and Financial Regulation. See Maine Revised Statutes Title 10 Sec. 1495
- Civil forfeiture: The loss of ownership of property used to conduct illegal activity.
- Employer: means a person that maintains an office or otherwise transacts business in this State and makes payment of wages taxable under Title 36, Part 8 to a resident or nonresident individual. See Maine Revised Statutes Title 10 Sec. 1495
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Fiduciary: A trustee, executor, or administrator.
- Payroll processing services: means preparing and issuing payroll checks; preparing and filing state or federal income withholding tax reports or unemployment insurance contribution reports; or collecting, holding and turning over to the State Tax Assessor or to federal tax authorities income withholding taxes pursuant to Title 36, chapter 827 or federal law or unemployment insurance contributions pursuant to Title 26, chapter 13, subchapter 7 or federal law. See Maine Revised Statutes Title 10 Sec. 1495
- Payroll processor: means a person that provides payroll processing service for one or more employers. See Maine Revised Statutes Title 10 Sec. 1495
[PL 1997, c. 495, §1 (NEW).]
SECTION HISTORY
PL 1997, c. 495, §1 (NEW). PL 2003, c. 668, §5 (AMD). PL 2003, c. 668, §12 (AFF).