§5251-A. Fraudulent statement or failure to furnish statement
A person who is required by section 5251 to furnish a statement to a payee and who willfully fails to furnish that statement at the time required by section 5251, in the form and showing the information prescribed by the State Tax Assessor, or who willfully furnishes a false or fraudulent statement commits a civil violation for which a fine of $50 for each such failure must be imposed. [PL 2007, c. 437, §20 (NEW); PL 2007, c. 437, §22 (AFF).]
SECTION HISTORY
PL 2007, c. 437, §20 (NEW). PL 2007, c. 437, §22 (AFF).
Structure Maine Revised Statutes
Chapter 827: WITHHOLDING OF TAX
36 §5250. Employer to withhold tax from wages
36 §5250-A. Withholding on sales of real estate
36 §5250-B. Withholding on pass-through entity income of nonresident partners and shareholders
36 §5251. Information statement
36 §5251-A. Fraudulent statement or failure to furnish statement
36 §5252. Credit for tax withheld
36 §5253. Return and payment of tax withheld
36 §5254. Liability for withheld taxes
36 §5255-A. Injunction (REPEALED)
36 §5255-B. Certain items of income under the United States Internal Revenue Code