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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 894

Delinquent tax collectors; fine

Official textlegislature.maine.gov

A tax collector who refuses to collect a state, county or municipal tax as required by law or who knowingly omits or fails to perform any duty imposed upon the tax collector by law commits a civil violation for which a fine not to exceed $100 may be adjudged.

Last amended: PL 1977, c. 696, §268 (RPR). PL 2025, c. 113, Pt. D, §41 (AMD).

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In this chapter (40 sections)
  1. 844-G · Appeal to State Board of Assessment Review
  2. 844-H · Hearing procedure
  3. 844-I · Production of documents
  4. 844-J · Evidence
  5. 844-K · Compensation
  6. 844-L · Appeal to the Superior Court
  7. 844-M · County board of assessment review
  8. 844-N · Primary assessing area board of assessment review
  9. 845 · Appeals; to Superior Court
  10. 846 · -- hearing
  11. 847 · -- Commissioner's hearing and report
  12. 848 · -- Trial
  13. 848-A · Assessment ratio evidence
  14. 849 · -- judgment and execution
  15. 850 · Assessment of costs
  16. 891 · Collection of delinquent county taxes
  17. 891-A · School subsidies withheld from delinquent municipalities
  18. 892 · Interest on delinquent state taxes
  19. 892-A · Interest on delinquent county taxes
  20. 893 · Tax collector liable to inhabitants
  21. 894 · Delinquent tax collectors; fine
  22. 895 · Warrant form; for completion of collection by treasurer
  23. 896 · Personal property distrained; sold as on execution
  24. 897 · Real estate levied on; sold as on execution
  25. 898 · Tax collector to account when taken on execution
  26. 899 · Municipalities may choose another tax collector
  27. 900 · Payments to former tax collector in dispute; procedure
  28. 901 · Remedy of owners of property taken for default of others
  29. 902 · Amendments permitted in actions to collect taxes
  30. 903 · Defendant estopped to deny title; exceptions
  31. 904 · Treasurer's receipt as evidence of redemption
  32. 905 · Municipalities may set off moneys due against taxes
  33. 906 · Application of payments to unpaid taxes
  34. 941 · Civil action with special attachments; procedure
  35. 942 · Tax lien certificate; procedure
  36. 942-A · Aggregate tax lien certificate for time-share units; procedure
  37. 943 · Tax lien mortgage; redemption; discharge; foreclosure
  38. 943-A · Application for abatement
  39. 943-B · Credit reporting; payment during redemption period
  40. 943-C · Sale of foreclosed properties
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