§1813. Illegal collection of sales tax prohibited
Any retailer who knowingly charges or collects as the sales tax due on the sale price of any property or service an amount in excess of that provided by section 1812 commits a Class E crime. [PL 1991, c. 546, §24 (AMD).]
SECTION HISTORY
PL 1977, c. 696, §276 (AMD). PL 1991, c. 546, §24 (AMD).
Structure Maine Revised Statutes
36 §1811-A. Credit for worthless accounts
36 §1811-B. Credit for tax paid on purchases for resale
36 §1812. Adding tax to sale price
36 §1813. Illegal collection of sales tax prohibited
36 §1814. Excessive and erroneous collections
36 §1815. Tax from sales occurring on tribal land
36 §1816. Special rules for mobile telecommunications services (REPEALED)
36 §1817. Taxes on retail marijuana and retail marijuana products (REPEALED)
36 §1818. Tax on adult use cannabis and adult use cannabis products