§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
36 §4363. -- expiration; reissuance (REPEALED)
36 §4364. -- revocation (REPEALED)
36 §4365-A. Rate of tax after September 30, 1989 (REPEALED)
36 §4365-B. Rate of tax after December 31, 1990 (REPEALED)
36 §4365-C. Rate of tax after June 30, 1991 (REPEALED)
36 §4365-D. Rate of tax beginning November 1, 1997 (REPEALED)
36 §4365-E. Application of cigarette tax rate increase effective October 1, 2001 (REPEALED)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 Stamps provided by State Tax Assessor (REPEALED)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36 §4366-D. Additional cigarette tax (REPEALED)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 Resale of stamps prohibited; redemption (REPEALED)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 Stamps affixed by licensed dealers (REPEALED)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 Stamps affixed by licensed dealers (REPEALED)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 Sale of unstamped cigarettes prohibited (REPEALED)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 Possession of unstamped cigarettes; prima facie evidence (REPEALED)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 Unstamped cigarettes to be confiscated (REPEALED)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 Forfeiture proceedings (REPEALED)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 §4375. Records; examinations by State Tax Assessor (REPEALED)
36 §4376. Oaths and subpoenas (REPEALED)
36 §4377. Hearings by Tax Assessor (REPEALED)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 Use of metering machines (REPEALED)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