Maine § 184-A. - Intentional evasion of tax

Full text of Maine Maine Revised Statutes § 184-A. — Intentional evasion of tax, with citation guidance and answers to common questions.

§ 184-A.. Intentional evasion of tax

1.  Tax amount of $2,000 or less.  A person who intentionally attempts in any manner to evade or defeat any tax in an amount of $2,000 or less imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class D crime.

1-A.  Tax amount of $2000 or less, subsequent offense. 

2.  Tax amount over $2,000.  A person who intentionally attempts in any manner to evade or defeat any tax in an amount over $2,000 imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class C crime.

2-A.  Tax amount over $2,000, subsequent offense. 

3.  Date of prior conviction. 

Source: official Maine text · Last verified 2026-08-27

Frequently Asked Questions About Maine § 184-A.

What does Maine Revised Statutes § 184-A. cover?

Section 184-A. ("Intentional evasion of tax") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Maine § 184-A.?

A common citation format is "Maine Revised Statutes § 184-A." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Maine law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.

How does Maine § 184-A. apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Maine.