Maine Revised Statutes
Me. Rev. Stat. tit. 36, § 5331 (2026)
Failure to collect or pay over
✓ laws through the 2025 session (checked Sept. 2026)
Find cases:
SyfertCases citing this section
ME-LEGlegislature.maine.gov
JustiaTitle on Justia
CornellLII Search
CasesGoogle Scholar
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1983, c. 480, §A68 (AMD). PL 1985, c. 691, §46 (RP).
Notes of Decisions
Cited in 1
case, 1985–1985 · leading case: State v. Lane, 495 A.2d 773 (Me. 1985).
State v. Lane, 495 A.2d 773 (Me. 1985). “, appeal from judgment entered on their convictions of three counts of failure to “truthfully account for and *774 pay over” withheld income taxes in violation of 36 M.R.S.A. § 5331 (Supp.1984). We reverse.”
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.