Maine Revised Statutes
Chapter 703: CIGARETTE TAX
36 §4374. Fraudulent stamps

§4374. Fraudulent stamps
Any person who, with the intent to defraud, makes, forges or counterfeits any stamp prescribed by the State Tax Assessor under this chapter or who causes or procures the same to be done, who knowingly utters, publishes, passes or renders as true any false, altered, forged or counterfeited stamp or who knowingly possesses any such false, altered, forged or counterfeited stamp, for the purpose of evading the tax imposed by this chapter, commits a Class C crime.   [PL 1997, c. 458, §20 (RPR).]
SECTION HISTORY
PL 1977, c. 696, §291 (RPR). PL 1997, c. 458, §20 (RPR).

Structure Maine Revised Statutes

Maine Revised Statutes

TITLE 36: TAXATION

Part 7: SPECIAL TAXES

Chapter 703: CIGARETTE TAX

36 §4361. Definitions

36 §4362. Licenses (REPEALED)

36 §4362-A. Licenses

36 §4363. -- expiration; reissuance (REPEALED)

36 §4364. -- revocation (REPEALED)

36 §4365. Rate of tax

36 §4365-A. Rate of tax after September 30, 1989 (REPEALED)

36 §4365-B. Rate of tax after December 31, 1990 (REPEALED)

36 §4365-C. Rate of tax after June 30, 1991 (REPEALED)

36 §4365-D. Rate of tax beginning November 1, 1997 (REPEALED)

36 §4365-E. Application of cigarette tax rate increase effective October 1, 2001 (REPEALED)

36 §4365-F. Application of cigarette tax rate increase effective September 19, 2005

36 §4366. Stamps provided by State Tax Assessor (REPEALED)

36 §4366-A. Cigarette tax stamps

36 §4366-B. Importation of unstamped cigarettes

36 §4366-C. Sales of cigarettes in contravention of law

36 §4366-D. Additional cigarette tax (REPEALED)

36 §4367. Resale of stamps prohibited; redemption (REPEALED)

36 §4368. Stamps affixed by licensed dealers (REPEALED)

36 §4369. Stamps affixed by licensed dealers (REPEALED)

36 §4370. Sale of unstamped cigarettes prohibited (REPEALED)

36 §4371. Possession of unstamped cigarettes; prima facie evidence (REPEALED)

36 §4372. Unstamped cigarettes to be confiscated (REPEALED)

36 §4372-A. Seizure and forfeiture of contraband cigarettes

36 §4373. Forfeiture proceedings (REPEALED)

36 §4373-A. Records required; inspection and examination; assessment of tax deficiency

36 §4374. Fraudulent stamps

36 §4375. Records; examinations by State Tax Assessor (REPEALED)

36 §4376. Oaths and subpoenas (REPEALED)

36 §4377. Hearings by Tax Assessor (REPEALED)

36 §4378. Appeals (REPEALED)

36 §4379. Administration; rules

36 §4380. Use of metering machines (REPEALED)

36 §4381. Tax credited to General Fund

36 §4382. Tax is levy on consumer

36 §4383. Distributor responsibilities (REPEALED)

36 §4384. Reporting and payment of tax