| | | of a corporation or other taxable entity, and any other person | | who counsels, aids, abets, participates in or conceals the | | attempted evasion of the penalty, is subject to the sanctions | | of this subsection. |
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| | | 2.__Form.__The State Tax Assessor shall create and provide | | forms for the payment of the penalty under this subchapter.__ | | The form for the payment of the penalty under this subchapter | | must state in large type the sanctions provided by this | | section. |
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| | | Sec. 2. 36 MRSA §941, first ¶ is amended to read: |
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| | | The lien on real estate created by section 552 or 600-A may | | be enforced in the following manner. |
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| | | The purpose of this bill is to create a penalty on gains | | from the sale or exchange of land for timber harvesting. The | | bill establishes a graduated penalty that declines over a 10- | | year period and is related to the amount of gain as a | | percentage of the cost basis. The penalty applies to parcels | | greater than 100 acres. |
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