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

Me. Rev. Stat. tit. 36, § 184 (2026)

Criminal offenses

✓ current as of May 2026
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1.  Failure to collect, account for or pay over tax.  A person who is required under this Title to collect, truthfully account for and pay over any tax imposed by this Title and who intentionally fails to collect or truthfully account for or pay over that tax at the time required by law or rule, in addition to any other penalties provided by law, commits a Class D crime.  
[PL 2003, c. 452, Pt. U, §1 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
2.  Subsequent offense. 
[PL 2009, c. 361, §7 (RP).]
3.  "Person" defined.  For purposes of this section, the word "person" includes, in addition to its defined meaning in section 111, subsection 3, an officer, director, member, agent or employee of another person who, in that capacity, is responsible for the control or management of the funds and finances of that person or is responsible for either the collection or payment of that retailer's taxes.  
[PL 2003, c. 452, Pt. U, §1 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
SECTION HISTORY
PL 1985, c. 691, §6 (NEW). PL 1989, c. 880, §D1 (AMD). PL 2003, c. 452, §U1 (RPR). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §7 (AMD).
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Notes of Decisions
Cited in 3 cases, 1994–2016 · leading case: State of Maine v. John Kendall, 2016 ME 147 (Me. 2016).
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State of Maine v. John Kendall, 2016 ME 147 (Me. 2016). · cites it 7× “§ 184-A(2) (2015); and three counts of failure to collect, account for, or pay over withholding tax (Class D), 36 M.R.S. § 184 (2015), entered in the Unified Criminal Docket (Cumberland County, Warren, J.”
State v. Lamson, 640 A.2d 1076 (Me. 1994). “1993) and one count of failing to pay employee income taxes, 36 M.R.S.A. § 184 (1990). The proceedings were consolidated in the Superior Court where, after a hearing, the court (Washington County, Smith J.”
Dirigo Hous. Assocs., Inc v. Crowley (Me. Super. Ct 2003). “Tisdale testified that he was advised by Maine , During the proceeding, the court took notice of 36 M.R.S.A. § 184 which provides criminal penalties to be imposed against any officer, agent or employee of a corporation who is responsible for the control and 2 counsel that…”
— Me. Rev. Stat. tit. 36, § 184(1) — 1 case
State of Maine v. John Kendall, 2016 ME 147 (Me. 2016). “§ 184-A(2) (2015); and three counts of failure to collect, account for, or pay over withholding tax (Class D), 36 M.R.S. § 184 (2015), entered in the Unified Criminal Docket (Cumberland County, Warren, J.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.