§187-A. Preparer penalty
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. [PL 1987, c. 772, §8 (NEW).]
SECTION HISTORY
PL 1987, c. 772, §8 (NEW).
Structure Maine Revised Statutes
Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS
36 §112-A. Agreements for transfer from another state agency of debt for collection
36 §113. Audit and collection expenses
36 §114. Internal services provided by the bureau
36 §115. Payment by credit card
36 §135. Record-keeping requirements
36 §142. Cancellation and abatement
36 §143. Compromise of tax liability
36 §144. Application for refund
36 §145. Declaration of jeopardy
36 §151. Review of decisions of State Tax Assessor
36 §151-A. Additional safeguards
36 §151-B. Independent Appeals Office (REPEALED)
36 §151-D. Maine Board of Tax Appeals
36 §152. Payment of contested taxes
36 §153. Time of filing or paying
36 §172. Denial, suspension or revocation of license
36 §173. Collection by warrant
36 §174. Collection by civil action
36 §175. Applicants for license or renewal of license
36 §176-B. Access to financial records of individuals who owe Maine taxes
36 §177. Trust fund status of certain collections
36 §183. Criminal offenses; statute of limitations
36 §183-A. Subsequent offenses
36 §184-A. Intentional evasion of tax
36 §185-A. Setoff of refunds to debts owed to other agencies of the State
36 §186-A. Additional interest
36 §188. Remedies not exclusive
36 §191. Confidentiality of tax records
36 §193. Returns; declaration covering perjury; submission of returns and funds by electronic means
36 §194-A. Review of certain changes in the application of sales and use tax law
36 §194-B. National criminal history record information (REPEALED)
36 §194-C. National criminal history record information of providers of contract services (REPEALED)
36 §194-D. Background investigations
36 §194-E. Tribes deemed as acting in a governmental capacity