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

Me. Rev. Stat. tit. 36, § 5333 (2026)

False statements

✓ current as of May 2026
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1.  False tax return or other document.  A person who knowingly files a return, statement or other document that contains or is verified by a declaration that it is made under the penalties of perjury that the person does not believe to be true and correct in every material respect or who knowingly aids or procures the preparation or presentation in a matter arising under this Part of a return, affidavit, claim or other document that is fraudulent or is false in any material respect commits a Class D crime.  
[PL 2011, c. 285, §13 (AMD).]
2.  Subsequent offense. 
[PL 2009, c. 361, §32 (RP).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1989, c. 880, §D4 (AMD). PL 2003, c. 452, §U18 (RPR). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §32 (AMD). PL 2011, c. 285, §13 (AMD).
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Notes of Decisions
Cited in 2 cases, 2011–2016 · 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). “§ 184 (Counts 5-7); and one count of making and subscribing a false statement in a Maine, income tax return (Class D), 36 M.R.S. § 5333 (2015) (Count 8). He entered pleas of not guilty.”
State v. Skarbinski, 2011 ME 65 (Me. 2011). “§§ 152(1)(D), 354(1)(A), (B)(4) (2010); and three counts of making and subscribing false tax returns (Class D), 36 M.R.S. § 5333(1) (2010). All counts arise from Skarbinski filing requests for tax refunds claiming no taxable income for the years 2005, 2006, and 2007, when…”
— Me. Rev. Stat. tit. 36, § 5333(1) — 1 case
State v. Skarbinski, 2011 ME 65 (Me. 2011). “§§ 152(1)(D), 354(1)(A), (B)(4) (2010); and three counts of making and subscribing false tax returns (Class D), 36 M.R.S. § 5333(1) (2010). All counts arise from Skarbinski filing requests for tax refunds claiming no taxable income for the years 2005, 2006, and 2007, when…”
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