Any mayor, municipal officer, clerk, town or city manager, administrative assistant to the mayor, town or city councilor, dog recorder of unorganized territories, constable, police officer, sheriff or animal control officer who refuses or intentionally fails to perform the duties imposed by chapters 719, 720, 721 721-A, 725 and 727 and by this chapter commits a civil violation for which a forfeiture of not less than $50 nor more than $250 and costs may be adjudged.

PART B

Sec. B-1. 36 MRSA c. 720 is enacted to read:

CHAPTER 720

DOMESTIC ANIMAL FOOD

§4851.__Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1.__Domestic animal.__"Domestic animal" means a cat, dog, equine, rabbit or other domesticated animal including any animal normally maintained in a cage or tank, such as, but not limited to, gerbils, hamsters, canaries, psittacine birds, mynahs, finches, tropical fish, goldfish, snakes and turtles.__ "Domestic animal" does not include livestock.

2.__Domestic animal food.__"Domestic animal food" means any commercial feed prepared and distributed for consumption by domestic animals, but does not include products made primarily from hay.

3.__Livestock.__"Livestock" means cattle, poultry, sheep, goats and swine and large game as defined in Title 7, section 1341.

§4852.__Rate of tax

1.__Rate.__An excise tax is imposed on all domestic animal food at the rate of 3% of the wholesale sales price.__The tax is in addition to the tax imposed pursuant to section 1760.

2.__Imposition.__The tax is imposed at the time a distributor or retailer brings or causes to be brought into this State domestic animal food that is for sale to consumers or to