Penalties imposed under section 581, 1112‑C or 1138 may be assessed as supplemental assessments pursuant to section 713 regardless of the number of years applicable in determining the penalty.
Me. Rev. Stat. tit. 36, § 713-B
Penalties assessed as supplemental assessments
PL 1993, c. 452, §6 (NEW)
Official source: Maine Legislature. Reproduced from public-domain Maine statutes; confirm against the official source for the current text. Not legal advice.