There Is a Newer Version of the Maine Revised Statutes
  1. 2025 Maine Rev. Stat.
  2. 2024 Maine Rev. Stat.
  3. 2023 Maine Rev. Stat.
  4. 2012 Maine Rev. Stat. (here)
  5. View All Versions
View Our Newest Version Here

2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 837: CRIMINAL OFFENSES
36 §5333. False statements


36 ME Rev Stat § 5333 (2012 through 125th Legis) What's This?

Part 8: INCOME TAXES

§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 knowingly aids or procures the preparation or presentation in a matter arising under this Part of a return, affidavit, claim or other document that is fraudulent or is false in any material respect commits a Class D crime.

[ 2011, c. 285, §13 (AMD) .]

2. Subsequent offense.

[ 2009, c. 361, §32 (RP) .]

SECTION HISTORY

P&SL 1969, c. 154, §F1 (NEW). 1977, c. 696, §295 (RPR). 1989, c. 880, §D4 (AMD). 2003, c. 452, §U18 (RPR). 2003, c. 452, §X2 (AFF). 2009, c. 361, §32 (AMD). 2011, c. 285, §13 (AMD).

Disclaimer: These codes may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.