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Me. Rev. Stat. tit. 36, § 1813

Illegal collection of sales tax prohibited

PL 1977, c. 696, §276 (AMD)

Any retailer who knowingly charges or collects as the sales tax due on the sale price of any property or service an amount in excess of that provided by section 1812 commits a Class E crime.

Official source: Maine Legislature. Reproduced from public-domain Maine statutes; confirm against the official source for the current text. Not legal advice.