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

Me. Rev. Stat. tit. 36, § 5331 (2026)

Failure to collect or pay over

✓ 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(REPEALED)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 1983, c. 480, §A68 (AMD). PL 1985, c. 691, §46 (RP).
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Notes of Decisions
Cited in 1 case, 1985–1985 · leading case: State v. Lane, 495 A.2d 773 (Me. 1985).
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State v. Lane, 495 A.2d 773 (Me. 1985). · cites it 4× “, 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.”
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