{"data":{"id":"us-me/36-m.r.s.-2913","jurisdiction":"us-me","citation":"36 M.R.S. §2913","heading":"Failure to file statement; false statement","body":"A person who refuses or neglects to make any statement, report, payment or return required by this chapter, or who knowingly makes or assists any other person in making a false statement in a return or report to the State Tax Assessor or in connection with an application for refund , or who knowingly collects, attempts to collect or causes to be paid  to any  person, either directly or indirectly, any refund  to which the person is not entitled , is guilty of a Class E crime.","path":["TITLE 36: TAXATION","PART 5: MOTOR FUEL TAXES","CHAPTER 451: GASOLINE TAX"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec2913.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"e03da8f4e0d0466d5f1c9cc79e11b9625cc426b311061fd723f8430c21478e27","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-2912","next":"us-me/36-m.r.s.-2914"},"notice":"GroundRules: Original legal text. Not legal advice."}