Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 5330 (2026)

Attempts to evade or defeat tax

✓ current as of May 2026
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(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1989, c. 880, §D2 (AMD). PL 1997, c. 504, §19 (RP).
Notes of Decisions
Cited in 2 cases, 2000–2004 · leading case: State v. Greenleaf, 863 A.2d 877 (Me. 2004).
State v. Greenleaf, 863 A.2d 877 (Me. 2004). · cites it 5× “) convicting him, after a jury-waived trial of one count of income tax evasion (Class C), pursuant to 36 M.R.S.A. § 5330 (1990); one count of income tax evasion (Class C), pursuant to 36 M.”
State v. Corbin, 759 A.2d 727 (Me. 2000). · cites it 2× “§ 353 (1983) (Class B), 1 and on two counts of tax evasion, 36 M.R.S.A. § 5330 (1990) *729 (Class C).”
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