us-me/stat 36 M.R.S. § 5331 — Failure to collect or pay over (REPEALED) Last amended: P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1983, c. 480, §A68 (AMD). PL 1985, c. 691, §46 (RP). Source: official text