18-125 C.M.R. ch. 301, § 8 - Intentional Evasion of Tax
A person that uses a resale certificate to purchase property or services without payment of tax or that signs a written statement claiming an exemption from salestax, knowing that tax is due on the property or services at the time of purchase, commits a crime as provided in 36 M.R.S. §184-A.
Notes
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