{"data":{"id":"us-me/36-m.r.s.-184-a","jurisdiction":"us-me","citation":"36 M.R.S. §184-A","heading":"Intentional evasion of tax","body":"1.  Tax amount of $2,000 or less.  A person who intentionally attempts in any manner to evade or defeat any tax in an amount of $2,000 or less imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class D crime.\n1-A.  Tax amount of $2000 or less, subsequent offense.\n2.  Tax amount over $2,000.  A person who intentionally attempts in any manner to evade or defeat any tax in an amount over $2,000 imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class C crime.\n2-A.  Tax amount over $2,000, subsequent offense.\n3.  Date of prior conviction.","path":["TITLE 36: TAXATION","PART 1: GENERAL PROVISIONS","CHAPTER 7: UNIFORM ADMINISTRATIVE PROVISIONS"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec184-A.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"37db16252025a33003359b71fae9b7045ae985b21569d8c249798fcf57d92c32","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-184","next":"us-me/36-m.r.s.-185"},"notice":"GroundRules: Original legal text. Not legal advice."}