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2011 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 827: WITHHOLDING OF TAX
36 §5251-A. Fraudulent statement or failure to furnish statement

Universal Citation:
36 ME Rev Stat § 5251-A (2011 through 125th Legis)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Part 8: INCOME TAXES

§5251-A. Fraudulent statement or failure to furnish statement

A person who is required by section 5251 to furnish a statement to a payee and who willfully fails to furnish that statement at the time required by section 5251, in the form and showing the information prescribed by the State Tax Assessor, or who willfully furnishes a false or fraudulent statement commits a civil violation for which a fine of $50 for each such failure must be imposed. [2007, c. 437, §20 (NEW); 2007, c. 437, §22 (AFF).]

SECTION HISTORY

2007, c. 437, §20 (NEW). 2007, c. 437, §22 (AFF).

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