Maine Revised Statutes Title 36 Sec. 184 – Criminal offenses
Current as of: 2023 | Check for updates
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1. Failure to collect, account for or pay over tax. A person who is required under this Title to collect, truthfully account for and pay over any tax imposed by this Title and who intentionally fails to collect or truthfully account for or pay over that tax at the time required by law or rule, in addition to any other penalties provided by law, commits a Class D crime.
[PL 2003, c. 452, Pt. U, §1 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
Attorney's Note
Under the Maine Revised Statutes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class D crime | up to 1 year | up to $2,000 |
Terms Used In Maine Revised Statutes Title 36 Sec. 184
- Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
2. Subsequent offense.
[PL 2009, c. 361, §7 (RP).]
3. “Person” defined. For purposes of this section, the word “person” includes, in addition to its defined meaning in section 111, subsection 3, an officer, director, member, agent or employee of another person who, in that capacity, is responsible for the control or management of the funds and finances of that person or is responsible for either the collection or payment of that retailer’s taxes.
[PL 2003, c. 452, Pt. U, §1 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
SECTION HISTORY
PL 1985, c. 691, §6 (NEW). PL 1989, c. 880, §D1 (AMD). PL 2003, c. 452, §U1 (RPR). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §7 (AMD).