Maine Revised Statutes Title 36 Sec. 4641-K – Falsifying declaration of value
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1. Prohibition. A person may not:
A. Knowingly falsify the declaration of value prescribed by section 4641-D; [PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
B. Refuse to permit the State Tax Assessor or any of the State Tax Assessor’s agents or representatives to inspect property in question or any relevant books, papers, records or memoranda within 3 years after recording or transfer of a controlling interest subject to tax under this chapter; [PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
C. Knowingly alter, cancel or obliterate a part of any relevant books, papers, records or memoranda; or [PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
D. Knowingly make a false entry in any relevant books, papers, records or memoranda. [PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
[PL 2003, c. 452, Pt. U, §16 (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 E crime | up to 6 months | up to $1,000 |
Terms Used In Maine Revised Statutes Title 36 Sec. 4641-K
- Controlling interest: means the following. See Maine Revised Statutes Title 36 Sec. 4641
- 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
- Value: means the amount of the actual consideration for real property, except that in the case of a gift, or a contract or deed with nominal consideration or without stated consideration, or in the case of the transfer of a controlling interest in an entity with a fee interest in real property when the consideration for the real property cannot be determined, "value" is to be based on the estimated price a property will bring in the open market and under prevailing market conditions in a sale between a willing seller and a willing buyer, both conversant with the property and with prevailing general price levels. See Maine Revised Statutes Title 36 Sec. 4641
2. Penalties. A person who violates this section commits a Class E crime.
[PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
SECTION HISTORY
PL 1975, c. 572, §1 (NEW). PL 1977, c. 696, §294 (RPR). PL 1993, c. 398, §7 (AMD). PL 2001, c. 559, §I13 (AMD). PL 2001, c. 559, §I15 (AFF). PL 2003, c. 452, §U16 (RPR). PL 2003, c. 452, §X2 (AFF).