36 M.R.S. § 382 — Failure of assessor to furnish information

If any municipal assessor or assessor of a primary assessing area fails to appear before the State Tax Assessor or the State Tax Assessor's agent as provided in this Title, or to transmit to the State Tax Assessor the lists named within 10 days after the mailing or publication of notice or notices to them to appear or transmit those lists, the State Tax Assessor may report the valuation of the estates and property liable to taxation in the municipality in default as the State Tax Assessor considers just and equitable.