{"data":{"id":"us-me/36-m.r.s.-187-a","jurisdiction":"us-me","citation":"36 M.R.S. §187-A","heading":"Preparer penalty","body":"If any part of any understatement of liability with respect to any return or claim for refund is due to a willful attempt in any manner to understate the liability for a tax by a person who prepares those returns or claims for compensation, or whose employees do so, that person shall pay a penalty of $500 with respect to each return or claim.","path":["TITLE 36: TAXATION","PART 1: GENERAL PROVISIONS","CHAPTER 7: UNIFORM ADMINISTRATIVE PROVISIONS"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec187-A.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"effd4522e03bcceaee975ae0c613c76fa2bcb9470b03d1f987d5397363a410f3","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-187","next":"us-me/36-m.r.s.-187-b"},"notice":"GroundRules: Original legal text. Not legal advice."}