Maine Revised Statutes Title 36 Sec. 5332 – Failure to file return, supply information, pay tax
Current as of: 2023 | Check for updates
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1. Failure to pay tax, file return, keep records or supply information. A person commits a Class D crime if that person:
A. Is required under this Part to pay any tax or estimated tax, and intentionally fails to pay that tax or estimated tax at the time or times required by law or regulation; [PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
B. Is required by this Part or rule prescribed under this Part to make a return, other than a return of estimated tax, and intentionally fails to make the return at the time or times required by law or rule; or [PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
C. Is required to keep any records or supply any information and intentionally fails to keep the records or supply the information, at the time or times required by law or rule. [PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
[PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
Attorney's Note
Under the Maine Revised Statutes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class D crime | up to 1 year | up to $2,000 |
Terms Used In Maine Revised Statutes Title 36 Sec. 5332
- Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
- Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
- Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
2. Subsequent offense.
[PL 2009, c. 361, §31 (RP).]
3. Additional penalties. This section is in addition to other penalties provided by law.
[PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
4. Presumption. Proof that a person filed a federal income tax return for a taxable year gives rise to a presumption that the person was required to file a federal income tax return for that taxable year.
[PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1983, c. 490 (AMD). PL 1989, c. 880, §D3 (AMD). PL 2003, c. 452, §U17 (RPR). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §31 (AMD).