36 M.R.S. § 184-A — Intentional evasion of tax

1.
Tax amount of $2,000 or less.
A person who intentionally attempts in any manner to evade or defeat any tax in an amount of $2,000 or less imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class D crime.
1-A.
Tax amount of $2000 or less, subsequent offense.
2.
Tax amount over $2,000.
A person who intentionally attempts in any manner to evade or defeat any tax in an amount over $2,000 imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class C crime.
2-A.
Tax amount over $2,000, subsequent offense.
3.
Date of prior conviction.