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2011 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 213: SALES TAX
36 §1813. Illegal collection of sales tax prohibited


36 ME Rev Stat § 1813 (2011 through 125th Legis) What's This?

Part 3: SALES AND USE TAX

§1813. Illegal collection of sales tax prohibited

Any retailer who knowingly charges or collects as the sales tax due on the sale price of any property or service an amount in excess of that provided by section 1812 commits a Class E crime. [1991, c. 546, §24 (AMD).]

SECTION HISTORY

1977, c. 696, §276 (AMD). 1991, c. 546, §24 (AMD).

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