Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 184-A (2026)

Intentional evasion of tax

✓ current as of May 2026
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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.  
[PL 2003, c. 452, Pt. U, §2 (AMD); PL 2003, c. 452, Pt. X, §2 (AFF).]
1-A.  Tax amount of $2000 or less, subsequent offense. 
[PL 2009, c. 361, §8 (RP).]
2.  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.  
[PL 2003, c. 452, Pt. U, §2 (AMD); PL 2003, c. 452, Pt. X, §2 (AFF).]
2-A.  Tax amount over $2,000, subsequent offense. 
[PL 2009, c. 361, §9 (RP).]
3.  Date of prior conviction. 
[PL 2003, c. 452, Pt. U, §2 (RP); PL 2003, c. 452, Pt. X, §2 (AFF).]
SECTION HISTORY
PL 1997, c. 504, §3 (NEW). PL 2003, c. 452, §U2 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §§8, 9 (AMD).
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Notes of Decisions
Cited in 5 cases, 2000–2020 · leading case: State v. Greenleaf, 863 A.2d 877 (Me. 2004).
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State v. Greenleaf, 863 A.2d 877 (Me. 2004). · cites it 5× “§ 5330 (1990); one count of income tax evasion (Class C), pursuant to 36 M.R.S.A. § 184-A (Supp. 1997); and two counts of failure to make a return (Class D), pursuant to 36 M.”
State of Maine v. John Kendall, 2016 ME 147 (Me. 2016). · cites it 2× “§ 151(1)(D) (2015) and 36 M.R.S. § 184-A(2) (2015); and three counts of failure to collect, account for, or pay over withholding tax (Class D), 36 M.”
State v. Falcone, 902 A.2d 141 (Me. 2006). “Both defendants were indicted on six counts of evasion of income tax (Class C), 36 M.R.S. § 184-A (2005), and six counts of failure to make and file Maine income tax returns (Class D), 36 M.”
State of Maine v. Robert K. Lindell Jr., 2020 ME 49 (Me. 2020). · cites it 2× “§ 354 (2018), five counts of intentional evasion of income tax (Class C), 36 M.R.S. § 184-A (2018), and five counts of failure to pay Maine state income tax (Class D), 36 M.”
State v. Corbin, 759 A.2d 727 (Me. 2000). “504, § 19 (effective July 12, 1997); 36 M.R.S.A. § 184-A (Supp.1999) (representing the successor tax evasion statute to section 5330).”
— Me. Rev. Stat. tit. 36, § 184-A(2) — 2 cases
State of Maine v. John Kendall, 2016 ME 147 (Me. 2016). “§ 151(1)(D) (2015) and 36 M.R.S. § 184-A(2) (2015); and three counts of failure to collect, account for, or pay over withholding tax (Class D), 36 M.”
State v. Greenleaf, 863 A.2d 877 (Me. 2004). “§ 5330 (1990); one count of income tax evasion (Class C), pursuant to 36 M.R.S.A. § 184-A (Supp. 1997); and two counts of failure to make a return (Class D), pursuant to 36 M.”
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