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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 183-A

Subsequent offenses

Official textlegislature.maine.gov

# 1.

Prior conviction; Class D crimes.
A person who commits a Class D crime under this Title who has a prior conviction for a Class B, Class C or Class D crime under this Title commits a Class C crime.

# 2.

Prior conviction; Class C crimes.
A person who commits a Class C crime under this Title who has a prior conviction for a Class B, Class C or Class D crime under this Title commits a Class B crime.

# 3.

Allegation of prior conviction when sentence enhanced.
Title 17‑A, section 9‑A governs the use of prior convictions when determining a sentence under this section.

Last amended: PL 2009, c. 361, §6 (NEW).

Source: view the official text

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In this chapter (40 sections)
  1. 151 · Review of decisions of State Tax Assessor
  2. 151-A · Additional safeguards
  3. 151-B · Independent Appeals Office
  4. 151-C · Taxpayer advocate and experience officer
  5. 151-D · Maine Board of Tax Appeals
  6. 152 · Payment of contested taxes
  7. 153 · Time of filing or paying
  8. 171 · Demand letter
  9. 172 · Denial, suspension or revocation of license
  10. 173 · Collection by warrant
  11. 174 · Collection by civil action
  12. 175 · Applicants for license or renewal of license
  13. 175-A · Tax lien
  14. 176 · Levy
  15. 176-A · Levy upon property
  16. 176-B · Access to financial records of individuals who owe Maine taxes
  17. 177 · Trust fund status of certain collections
  18. 178 · Priority of tax
  19. 182 · Injunctions
  20. 183 · Criminal offenses; statute of limitations
  21. 183-A · Subsequent offenses
  22. 184 · Criminal offenses
  23. 184-A · Intentional evasion of tax
  24. 185 · Set-off
  25. 185-A · Setoff of refunds to debts owed to other agencies of the State
  26. 186 · Interest
  27. 186-A · Additional interest
  28. 187 · Penalties
  29. 187-A · Preparer penalty
  30. 187-B · Penalties
  31. 188 · Remedies not exclusive
  32. 189 · Taxes as additional
  33. 190 · Effect of repeal
  34. 191 · Confidentiality of tax records
  35. 192 · Miscellaneous
  36. 193 · Returns; declaration covering perjury; submission of returns and…
  37. 194 · Data warehouse
  38. 194-A · Review of certain changes in the application of sales and use…
  39. 194-B · National criminal history record information
  40. 194-C · National criminal history record information of providers of…
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