2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 711-A: REAL ESTATE TRANSFERS
36 §4641-J. Recording without tax
Part 7: SPECIAL TAXES
§4641-J. Recording without tax
Any register of deeds who, upon recording any deed or receiving a report of a transfer of a controlling interest upon which a tax is imposed by this chapter, fails to collect that tax or to obtain the declaration of value required by this chapter and does so with the intent of defeating the purposes of this chapter commits a civil violation for which a forfeiture not to exceed $200 may be adjudged. [2001, c. 559, Pt. I, §12 (AMD); 2001, c. 559, Pt. I, §15 (AFF).]
SECTION HISTORY
1975, c. 572, §1 (NEW). 1977, c. 696, §293 (RPR). 2001, c. 559, §I12 (AMD). 2001, c. 559, §I15 (AFF).
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