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36 §184-A. Intentional evasion of tax

36 ME Rev Stat § 184-A (2019) (N/A)
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§184-A. Intentional evasion of tax

1.  Tax amount of $2,000 or less.  A person who intentionally attempts in any manner to evade or defeat any tax in an amount of $2,000 or less imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class D crime.

[PL 2003, c. 452, Pt. U, §2 (AMD); PL 2003, c. 452, Pt. X, §2 (AFF).]

1-A.  Tax amount of $2000 or less, subsequent offense.

[PL 2009, c. 361, §8 (RP).]

2.  Tax amount over $2,000.  A person who intentionally attempts in any manner to evade or defeat any tax in an amount over $2,000 imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class C crime.

[PL 2003, c. 452, Pt. U, §2 (AMD); PL 2003, c. 452, Pt. X, §2 (AFF).]

2-A.  Tax amount over $2,000, subsequent offense.

[PL 2009, c. 361, §9 (RP).]

3.  Date of prior conviction.

[PL 2003, c. 452, Pt. U, §2 (RP); PL 2003, c. 452, Pt. X, §2 (AFF).]

SECTION HISTORY

PL 1997, c. 504, §3 (NEW). PL 2003, c. 452, §U2 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §§8, 9 (AMD).

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