Sec. U-1. 36 MRSA §184, as amended by PL 1989, c. 880, Pt. D, §1, is repealed and the following enacted in its place:
1. Failure to collect, account for or pay over tax. A person who is required under this Title to collect, truthfully account for and pay over any tax imposed by this Title and who intentionally fails to collect or truthfully account for or pay over that tax at the time required by law or rule, in addition to any other penalties provided by law, commits a Class D crime.
2. Subsequent offense. A person who violates subsection 1 who has a prior conviction for violation of this section commits a Class C crime. Title 17-A, section 9-A governs the use of prior convictions when determining a sentence.
3. "Person" defined. For purposes of this section, the word "person" includes, in addition to its defined meaning in section 111, subsection 3, an officer, director, member, agent or employee of another person who, in that capacity, is responsible for the control or management of the funds and finances of that person or is responsible for either the collection or payment of that retailer's taxes.
Sec. U-2. 36 MRSA §184-A, as enacted by PL 1997, c. 504, §3, is amended to read:
§184-A. Intentional evasion of tax
1. Tax amount of $2,000 or less. Any 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, is guilty of commits a Class D crime, except that violation of this subsection is a Class C crime if the person has a prior conviction for violation of this section, section 184 or 5332.
1-A. Tax amount of $2000 or less, subsequent offense. A person who has a prior conviction for violation of this section or section 184 or 5332 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 C crime. Title 17-A, section 9-A governs the use of prior convictions when determining a sentence.
2. Tax amount over $2,000. Any 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, is guilty of commits a Class C crime, except that violation of this subsection is a Class B crime if the person has a prior conviction for violation of this section, section 184 or 5332.
2-A. Tax amount over $2,000, subsequent offense. A person who has a prior conviction for violation of this section or section 184 or 5332 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 B crime. Title 17-A, section 9-A governs the use of prior convictions when determining a sentence.
3. Date of prior conviction. For purposes of this section, the date of prior conviction under this section must precede the commission of the offense being enhanced by 10 years or less. The date of conviction is deemed the date sentence is imposed.
Sec. U-3. 36 MRSA §1754-B, sub-§2-A is enacted to read:
2-A. Making sales after revocation. A person whose sales tax registration certificate has been revoked by the assessor pursuant to section 1757 who continues to make retail sales in this State commits a Class D crime. Violation of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.
Sec. U-4. 36 MRSA §1754-B, sub-§3, as enacted by PL 1995, c. 640, §3, is amended to read:
3. Failure to register. A person that who is required by this section to register as a retailer with the assessor and that who makes retail sales in this State without being so registered commits a Class E crime. When a person's sales tax registration certificate has been revoked by the assessor pursuant to section 1757, that person commits a Class D crime by continuing to make retail sales in this State. Violation of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.
Sec. U-5. 36 MRSA §2113, as repealed and replaced by PL 1997, c. 393, Pt. A, §42, is repealed and the following enacted in its place:
1. Violations; first offense. A person who violates this Part for which a penalty is not provided by any other provision of law commits a Class E crime. Except as otherwise specifically provided, violation of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.
2. Violations; subsequent offenses. A person who violates this Part for which a penalty is not provided by any other provision of law when the person has a prior conviction for violation of the same provision within the prior 3 years commits a Class D crime. Except as otherwise specifically provided, violation of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A. Title 17-A, section 9-A governs the use of prior convictions when determining a sentence.
Sec. U-6. 36 MRSA §4315, sub-§1, as amended by PL 1999, c. 194, §1, is further amended to read:
1. Transportation of wild blueberries without permit. It is unlawful for a A person to may not transport wild blueberries in quantities exceeding 25 pounds without first obtaining a transportation permit on an official form to be furnished by the Wild Blueberry Commission of Maine. The Wild Blueberry Commission of Maine shall issue upon request official transportation permit forms to shippers and processors certified under section 4305. Shippers and processors may issue the transportation permits to owners or owner's transportation agents with written authorization from owners. Each permit issued must bear a different number and expire at the end of the calendar year. When a shipper or processor issues a transportation permit, the shipper or processor shall immediately send a copy to the Wild Blueberry Commission of Maine. The commission shall keep a permanent record of all permits issued. The commission shall establish the form and content of transportation permits and establish the record-keeping requirements of the commission, shippers and processors. Notwithstanding any provision of Title 1, chapter 13, subchapter I to the contrary, records pertaining to transportation permits required to be kept by the Wild Blueberry Commission of Maine under this section are confidential to the extent necessary to preserve the identity of parties to individual business transactions. The confidential status does not apply when records kept by the Wild Blueberry Commission of Maine are needed as evidence in any proceeding to enforce any provision of section 4314 or this section, or in any prosecution for a violation of any other criminal law. This subsection does not apply to wild blueberries that have been received by a certified shipper or processor and have been weighed, logged into a permanent record-keeping system and reloaded onto a vehicle for shipping under a bill of lading.
Sec. U-7. 36 MRSA §4315, sub-§1-A is enacted to read:
1-A. Records of permits; confidentiality. When a shipper or processor issues a transportation permit, the shipper or processor shall immediately send a copy to the Wild Blueberry Commission of Maine. The commission shall keep a permanent record of all transportation permits issued. The commission shall establish the form and content of transportation permits and establish the record-keeping requirements of the commission, shippers and processors. Notwithstanding any provision of Title 1, chapter 13, subchapter 1 to the contrary, records pertaining to transportation permits required to be kept by the Wild Blueberry Commission of Maine under this section are confidential to the extent necessary to preserve the identity of parties to individual business transactions. The confidential status does not apply when records kept by the Wild Blueberry Commission of Maine are needed as evidence in a proceeding to enforce a provision of section 4314 or this section or in a prosecution for a violation of any other criminal law.
Sec. U-8. 36 MRSA §4315, sub-§3, as amended by PL 1997, c. 511, §23, is repealed and the following enacted in its place:
3. Violation. The following penalties apply to violations of this section.
A. A person who transports wild blueberries in violation of this section commits a Class E crime. Violation of this paragraph is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.
B. A person who violates any other provision of this section commits a civil violation for which a fine of not more than $500 may be adjudged.
Sec. U-9. 36 MRSA §4362-A, sub-§4, as enacted by PL 1997, c. 458, §3, is repealed and the following enacted in its place:
4. Penalties. The following penalties apply to violations of this section.
A. A distributor who imports into this State any cigarettes without holding a distributor's license issued by the assessor pursuant to this section commits a civil violation for which a fine of not less than $250 and not more than $500 must be adjudged.
B. A distributor who violates paragraph A after having been previously adjudicated as violating paragraph A commits a civil violation for which a fine of not less than $500 and not more than $1,000 must be adjudged for each subsequent violation.
C. A distributor who sells at wholesale, offers for sale at wholesale or possesses with intent to sell at wholesale any cigarettes without holding a distributor's license issued by the assessor pursuant to this section commits a civil violation for which a fine of not less than $250 and not more than $500 must be adjudged.
D. A distributor who violates paragraph C after having been previously adjudicated as violating paragraph C commits a civil violation for which a fine of not less than $500 and not more than $1,000 must be adjudged for each subsequent violation.
Sec. U-10. 36 MRSA §4366-A, sub-§1, as enacted by PL 1997, c. 458, §10, is repealed and the following enacted in its place:
1. Generally. A distributor may not:
A. Sell, offer for sale or display for sale any cigarettes within this State that do not bear stamps evidencing the payment of the tax imposed by this chapter; or
B. Violate paragraph A when the distributor has 2 prior convictions for violation of this chapter.
The face value of the stamps must be considered as part of the retail cost of the cigarettes.
Sec. U-11. 36 MRSA §4366-A, sub-§4, as enacted by PL 1997, c. 458, §10, is repealed and the following enacted in its place:
4. Resale and reuse of stamps prohibited. A distributor may not:
A. Sell, transfer or use more than once cigarette stamps issued by the assessor pursuant to this chapter; or
B. Violate paragraph A when the distributor has 2 prior convictions for violation of this chapter.
Sec. U-12. 36 MRSA §4366-A, sub-§4-A is enacted to read:
4-A. Redemption of stamps. The assessor shall redeem any unused, uncancelled stamps presented within one year of the date of purchase by a licensed distributor at a price equal to the amount paid for them. The assessor may also redeem, at face value, cigarette tax stamps affixed to packages of cigarettes that have become unsalable if application is made within 90 days of the return of the unsalable cigarettes to the manufacturer. The Treasurer of State shall provide out of money collected pursuant to this chapter, the funds necessary for the redemption.
Sec. U-13. 36 MRSA §4366-A, sub-§6, as enacted by PL 1997, c. 458, §10, is repealed and the following enacted in its place:
6. Penalties. The following penalties apply to violations of this section.
A. A person who sells, offers for sale, displays for sale or possesses with intent to sell unstamped cigarettes in violation of this section commits a Class D crime.
B. A person who violates paragraph A when the person has 2 or more prior convictions for violation of this chapter commits a Class C crime.
C. A person who sells or transfers cigarette stamps or uses stamps more than once in violation of this section commits a Class D crime.
D. A person who violates paragraph C when the person has one or more prior convictions for violation of this chapter commits a Class C crime.
Except as otherwise specifically provided, violation of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.
Title 17-A, section 9-A governs the use of prior convictions when determining a sentence.
Sec. U-14. 36 MRSA §4366-B, sub-§4, as enacted by PL 1997, c. 458, §10, is repealed and the following enacted in its place:
4. Penalties. The following penalties apply to violations of this section.
A. A person who violates this section commits a Class E crime.
B. A person who violates this section when the person has one or more prior convictions for violation of this section commits a Class D crime. Title 17-A, section 9-A governs the use of prior convictions when determining a sentence.
Violation of this section is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.
Sec. U-15. 36 MRSA §4366-C, sub-§3, as enacted by PL 1999, c. 616, §3, is repealed and the following enacted in its place:
3. Penalties. The following penalties apply to violations of this section.
A. A dealer or distributor who violates this section commits a Class E crime.
B. A dealer or distributor who violates this section when the dealer or distributor has one or more prior convictions for violation of this section commits a Class D crime. Title 17-A, section 9-A governs the use of prior convictions when determining a sentence.
Violation of this section is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.
Sec. U-16. 36 MRSA §4641-K, as amended by PL 2001, c. 559, Pt. I, §13 and affected by §15, is repealed and the following enacted in its place:
§4641-K. Falsifying declaration of value
1. Prohibition. A person may not:
A. Knowingly falsify the declaration of value prescribed by section 4641-D;
B. Refuse to permit the State Tax Assessor or any of the State Tax Assessor's agents or representatives to inspect property in question or any relevant books, papers, records or memoranda within 3 years after recording or transfer of a controlling interest subject to tax under this chapter;
C. Knowingly alter, cancel or obliterate a part of any relevant books, papers, records or memoranda; or
D. Knowingly make a false entry in any relevant books, papers, records or memoranda.
2. Penalties. A person who violates this section commits a Class E crime.
Sec. U-17. 36 MRSA §5332, as amended by PL 1989, c. 880, Pt. D, §3, is repealed and the following enacted in its place:
§5332. Failure to file return, supply information, pay tax
1. Failure to pay tax, file return, keep records or supply information. A person commits a Class D crime if that person:
A. Is required under this Part to pay any tax or estimated tax, and intentionally fails to pay that tax or estimated tax at the time or times required by law or regulation;
B. Is required by this Part or rule prescribed under this Part to make a return, other than a return of estimated tax, and intentionally fails to make the return at the time or times required by law or rule; or
C. Is required to keep any records or supply any information and intentionally fails to keep the records or supply the information, at the time or times required by law or rule.
2. Subsequent offense. A person who violates subsection 1 when the person has a prior conviction for violation of this section or of section 184, 5330 or 5333 commits a Class C crime. Title 17-A, section 9-A governs the use of prior convictions when determining a sentence.
3. Additional penalties. This section is in addition to other penalties provided by law.
4. Presumption. Proof that a person filed a federal income tax return for a taxable year gives rise to a presumption that the person was required to file a federal income tax return for that taxable year.
Sec. U-18. 36 MRSA §5333, as amended by PL 1989, c. 880, Pt. D, §4, is repealed and the following enacted in its place:
1. Making or aiding false tax return, statement or document. A person who knowingly makes and subscribes any return, statement or other document that contains or is verified by a written declaration that it is made under the penalties of perjury that the person does not believe to be true and correct as to every material matter 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 as to any material matter commits a Class D crime.
2. Subsequent offense. A person who violates subsection 1 when the person has a prior conviction for violation of this section or section 184, 5330 or 5332 commits a Class C crime. Title 17-A, section 9-A governs the use of prior convictions when determining a sentence.
| Revisor of Statutes Homepage | Subject Index | Search | 121st Laws of Maine | Maine Legislature |
