Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 187-A
Preparer penalty
Official textlegislature.maine.gov
If any part of any understatement of liability with respect to any return or claim for refund is due to a willful attempt in any manner to understate the liability for a tax by a person who prepares those returns or claims for compensation, or whose employees do so, that person shall pay a penalty of $500 with respect to each return or claim.
Source: view the official text
In this chapter (40 sections)
- 151-B · Independent Appeals Office
- 151-C · Taxpayer advocate and experience officer
- 151-D · Maine Board of Tax Appeals
- 152 · Payment of contested taxes
- 153 · Time of filing or paying
- 171 · Demand letter
- 172 · Denial, suspension or revocation of license
- 173 · Collection by warrant
- 174 · Collection by civil action
- 175 · Applicants for license or renewal of license
- 175-A · Tax lien
- 176 · Levy
- 176-A · Levy upon property
- 176-B · Access to financial records of individuals who owe Maine taxes
- 177 · Trust fund status of certain collections
- 178 · Priority of tax
- 182 · Injunctions
- 183 · Criminal offenses; statute of limitations
- 183-A · Subsequent offenses
- 184 · Criminal offenses
- 184-A · Intentional evasion of tax
- 185 · Set-off
- 185-A · Setoff of refunds to debts owed to other agencies of the State
- 186 · Interest
- 186-A · Additional interest
- 187 · Penalties
- 187-A · Preparer penalty
- 187-B · Penalties
- 188 · Remedies not exclusive
- 189 · Taxes as additional
- 190 · Effect of repeal
- 191 · Confidentiality of tax records
- 192 · Miscellaneous
- 193 · Returns; declaration covering perjury; submission of returns and…
- 194 · Data warehouse
- 194-A · Review of certain changes in the application of sales and use…
- 194-B · National criminal history record information
- 194-C · National criminal history record information of providers of…
- 194-D · Background investigations
- 194-E · Tribes deemed as acting in a governmental capacity