Me. Stat. tit. 36 § 1490
Current through 131st (2023-2024) Legislature Chapter 634
Any person intentionally making any false statement to any person charged with the duty of receiving this tax and issuing the receipt therefor, when making statement for the purpose of the levy of the tax hereunder, commits a civil violation for which a forfeiture not to exceed $25 may be adjudged. [1977, c. 696, §271 (RPR).]
36 M.R.S. § 1490