Me. Stat. tit. 36 § 187-A
Current through 131st (2023-2024) Legislature Chapter 684
If any part of any understatement of liability with respect to any return or claim for refund is due to a willful attempt in any manner to understate the liability for a tax by a person who prepares those returns or claims for compensation, or whose employees do so, that person shall pay a penalty of $500 with respect to each return or claim. [1987, c. 772, §8(NEW).]
36 M.R.S. § 187-A