36 §5333. False statements
§5333. False statements 1. False tax return or other document. A person who knowingly files a return, statement or other document that contains or is verified by a declaration that it is made under the penalties of perjury that the person does not believe to be true and correct in every material respect or who […]
36 §5334. Venue
§5334. Venue A violation of this Part is deemed to have been committed in part in Kennebec County. Prosecution may be brought in any county where the person to whose liability the proceeding relates resides or has a place of business or in any county in which the violation was committed. [PL 2009, c. […]
36 §5332. Failure to file return, supply information, pay tax
§5332. Failure to file return, supply information, pay tax 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 […]
36 §5330. Attempts to evade or defeat tax (REPEALED)
§5330. Attempts to evade or defeat tax (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1989, c. 880, §D2 (AMD). PL 1997, c. 504, §19 (RP).
36 §5331. Failure to collect or pay over (REPEALED)
§5331. Failure to collect or pay over (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).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).