Sec. 1. 36 MRSA §1815 is enacted to read:

§1815.__Misuse of nontaxable or exempt status

Any person who avoids paying sales tax by fraud, misrepresentation or misuse of a sales tax registration certificate, sales tax registration certificate number or exempt status for purchases requiring the payment of sales tax commits a civil violation for which a forfeiture not to exceed $1000 may be adjudged.__The person is also liable for the amount of sales tax not paid but due.

SUMMARY

This bill makes it a civil violation to misuse a sales tax registration certificate, sales tax registration certificate number or exempt status to avoid the proper payment of sales tax.