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

Me. Rev. Stat. tit. 36, § 5332 (2026)

Failure to file return, supply information, pay tax

✓ current as of May 2026
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1.  Failure to pay tax, file return, keep records or supply information.  A person commits a Class D crime if that person:  
A. Is required under this Part to pay any tax or estimated tax, and intentionally fails to pay that tax or estimated tax at the time or times required by law or regulation;   [PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
B. Is required by this Part or rule prescribed under this Part to make a return, other than a return of estimated tax, and intentionally fails to make the return at the time or times required by law or rule; or   [PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
C. Is required to keep any records or supply any information and intentionally fails to keep the records or supply the information, at the time or times required by law or rule.   [PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
[PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
2.  Subsequent offense. 
[PL 2009, c. 361, §31 (RP).]
3.  Additional penalties.  This section is in addition to other penalties provided by law.  
[PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
4.  Presumption.  Proof that a person filed a federal income tax return for a taxable year gives rise to a presumption that the person was required to file a federal income tax return for that taxable year.  
[PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1983, c. 490 (AMD). PL 1989, c. 880, §D3 (AMD). PL 2003, c. 452, §U17 (RPR). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §31 (AMD).
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Notes of Decisions
Cited in 8 cases, 1990–2020 · 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× “1997); and two counts of failure to make a return (Class D), pursuant to 36 M.R.S.A. § 5332 (1990). 1 Greenleaf asserts that the State did not demonstrate that he possessed the requisite criminal intent.”
State v. Siviski, 663 A.2d 568 (Me. 1995). · cites it 5× “Thomas Siviski appeals from a judgment entered in the Superior Court after his convictions on six counts of intentionally failing to file a State of Maine income tax return, 36 M.R.S.A. § 5332 (1990) (Kennebec County, Chandler, J.”
State v. Weller, 576 A.2d 742 (Me. 1990). · cites it 3× “) entered after a jury convicted him of intentionally failing to file a state income tax return for tax year 1987 in violation of 36 M.R.S.A. § 5332 (Supp. 1989). 1 On appeal, Weller contends that he is not an individual required to file a state tax return and furthermore that…”
State v. Falcone, 902 A.2d 141 (Me. 2006). “§ 184-A (2005), and six counts of failure to make and file Maine income tax returns (Class D), 36 M.R.S. § 5332 (2005), for the tax years 1997 to 2002.”
State v. Lamson, 640 A.2d 1076 (Me. 1994). “§ 354 (1983) (Class C), failure to file a state tax return, 36 M.R.S.A. § 5332 (1990) (Class D), forgery, 17-A M.”
State of Maine v. Robert K. Lindell Jr., 2020 ME 49 (Me. 2020). “§ 184-A (2018), and five counts of failure to pay Maine state income tax (Class D), 36 M.R.S. § 5332(1)(A) (2018). Lindell pleaded not guilty to all counts.”
State v. Smith, 2002 ME 177 (Me. 2002). “) denying his motion to dismiss on double jeopardy grounds four complaints charging Smith with failing to file tax returns for the years 1994 through 1997 in violation of 36 M.R.S.A. § 5332 (1990). 1 We affirm the judgment.”
State of Maine v. Claudia G. Viles, 2017 ME 148 (Me. 2017). “§ 353(1)(B)(1), eleven counts of failure to pay tax or file a return (Class D), 36 M.R.S. § 5332(1), and one count of tampering with public records or information (Class D), 17-A M.”
— Me. Rev. Stat. tit. 36, § 5332(1) — 1 case
State of Maine v. Claudia G. Viles, 2017 ME 148 (Me. 2017). “§ 353(1)(B)(1), eleven counts of failure to pay tax or file a return (Class D), 36 M.R.S. § 5332(1), and one count of tampering with public records or information (Class D), 17-A M.”
— Me. Rev. Stat. tit. 36, § 5332(1)(A) — 1 case
State of Maine v. Robert K. Lindell Jr., 2020 ME 49 (Me. 2020). “§ 184-A (2018), and five counts of failure to pay Maine state income tax (Class D), 36 M.R.S. § 5332(1)(A) (2018). Lindell pleaded not guilty to all counts.”
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