{"data":{"id":"us-me/36-m.r.s.-894","jurisdiction":"us-me","citation":"36 M.R.S. §894","heading":"Delinquent tax collectors; fine","body":"A tax collector who refuses to collect a state, county or municipal tax as required by law or who knowingly omits or fails to perform any duty imposed upon the tax collector by law commits a civil violation for which a fine not to exceed $100 may be adjudged.","path":["TITLE 36: TAXATION","PART 2: PROPERTY TAXES","CHAPTER 105: CITIES AND TOWNS","SUBCHAPTER 9: DELINQUENT TAXES","ARTICLE 1: GENERAL PROVISIONS"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec894.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"dff0f7c9c864de0df87ca40638de675722c9e4746c7aa85f130a0f1189fb0ce1","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-893","next":"us-me/36-m.r.s.-895"},"notice":"GroundRules: Original legal text. Not legal advice."}