A tax collector who refuses to collect a state, county or municipal tax as required by law or who knowingly omits or fails to perform any duty imposed upon the tax collector by law commits a civil violation for which a fine not to exceed $100 may be adjudged.
Me. Rev. Stat. tit. 36, § 894
Delinquent tax collectors; fine
PL 1977, c. 696, §268 (RPR)
Official source: Maine Legislature. Reproduced from public-domain Maine statutes; confirm against the official source for the current text. Not legal advice.