Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 2913
Failure to file statement; false statement
Official textlegislature.maine.gov
A person who refuses or neglects to make any statement, report, payment or return required by this chapter, or who knowingly makes or assists any other person in making a false statement in a return or report to the State Tax Assessor or in connection with an application for refund , or who knowingly collects, attempts to collect or causes to be paid to any person, either directly or indirectly, any refund to which the person is not entitled , is guilty of a Class E crime.
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In this chapter (26 sections)
- 2901 · Short title
- 2902 · Definitions
- 2903 · Tax levied; rebates
- 2903-A · Finding of fact
- 2903-B · Finding of fact
- 2903-C · Finding of fact
- 2903-D · Distribution of gasoline taxes for nonhighway recreational…
- 2903-E · Distribution of gasoline tax revenues to State Transit,…
- 2904 · Certificates
- 2904-A · Registered distributor
- 2905 · Distributor or importer; rate of collection
- 2906 · Reports; payment of tax; allowance for losses
- 2906-A · Refund of tax paid on worthless accounts
- 2907 · Application of tax in special cases
- 2908 · Refund of tax in certain cases; time limit
- 2909 · Refund of entire tax paid by certain common carriers
- 2910 · Refund of tax less 4¢ per gallon to users of aircraft
- 2910-A · Refund to political subdivisions
- 2910-B · Refund to government agencies and political subdivisions
- 2911 · Refund of 5/7 of tax paid by jets or turbo jets
- 2912 · Records and reports regarding sales of fuels for aeronautical…
- 2913 · Failure to file statement; false statement
- 2914 · Limitation; reimbursement from General Fund
- 2915 · Report to the Legislature
- 2916 · Inventory tax; internal combustion fuel
- 2916-A · Inventory tax; internal combustion fuel