36 M.R.S. § 1233 — Failure to make return; penalty

Should any owner or person responsible for or in control of personal property taxable by the State Tax Assessor, as provided in section 1231 , neglect or refuse to comply with the requirements of this subchapter, the State Tax Assessor may secure the necessary information by such methods as the State Tax Assessor considers advisable, and the necessary expense incurred in securing such information must be added to the tax assessed against the property of such owner or person and paid to the State Tax Assessor with the tax.