Me. Stat. tit. 36 § 894
Current through 131st (2023-2024) Legislature Chapter 634
Any tax collector who refuses to collect a state, county or municipal tax as required by law, or who shall knowingly omit or fail to perform any duty imposed upon him by law, commits a civil violation for which a forfeiture not to exceed $100 may be adjudged. [1977, c. 696, §268 (RPR).]
36 M.R.S. § 894