18-125-301 Me. Code R. § 8

Current through 2024-51, December 18, 2024
Section 125-301-8 - Intentional Evasion of Tax

A person that uses a resale certificate to purchase property or services without payment of tax or that signs a written statement claiming an exemption from salestax, knowing that tax is due on the property or services at the time of purchase, commits a crime as provided in 36 M.R.S. §184-A.

18-125 C.M.R. ch. 301, § 8