§4641-J. Recording without tax
Any register of deeds who, upon recording any deed or receiving a report of a transfer of a controlling interest upon which a tax is imposed by this chapter, fails to collect that tax or to obtain the declaration of value required by this chapter and does so with the intent of defeating the purposes of this chapter commits a civil violation for which a forfeiture not to exceed $200 may be adjudged. [PL 2001, c. 559, Pt. I, §12 (AMD); PL 2001, c. 559, Pt. I, §15 (AFF).]
SECTION HISTORY
PL 1975, c. 572, §1 (NEW). PL 1977, c. 696, §293 (RPR). PL 2001, c. 559, §I12 (AMD). PL 2001, c. 559, §I15 (AFF).
Structure Maine Revised Statutes
Chapter 711-A: REAL ESTATE TRANSFERS
36 §4641-A. Rate of tax; liability for tax
36 §4641-D. Declaration of value
36 §4641-E. Powers and duties of State Tax Assessor
36 §4641-F. Petition for reconsideration of assessment (REPEALED)
36 §4641-G. Appeals (REPEALED)
36 §4641-H. Notices (REPEALED)
36 §4641-I. Priority (REPEALED)
36 §4641-J. Recording without tax
36 §4641-K. Falsifying declaration of value
36 §4641-L. No effect on recordation
36 §4641-M. Confidentiality of declaration of value (REPEALED)
36 §4642. Rate of Tax (REPEALED)